The Impact of Limiting Tax Costs for Expenditure on the Purchase of Intangible Services from Related Entities on the Level of Tax Charges
Paweł Kowalik , Dominika Tyczka
AbstractThe subject of the article is the assessment of the impact of the limit to include expenses on specific intangible services in tax costs if the service is provided by a related entity and this expenditure is not directly related to the cost of products or services offered by the purchaser of these services to the amount of tax burdens resulting from the introduction to the Polish Act on Corporate Income Tax. The limitation was introduced on January 1, 2018. The authors assess the impact of the amendment to the Act on the tax burden on income tax in the case of enterprises acquiring the group-wide licensing benefits as well as consulting and management services.
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|Book||Daszyńska-Żygadło Karolina, Bem Agnieszka, Ryszawska Bożena, Jaki Erika, Hajdikova Tatana (eds.): Finance and Sustainability. Proceedings from the 2nd Finance and Sustainability Conference, Wroclaw 2018, Springer Proceedings in Business and Economics, 2020, Springer, ISBN 9783030344009, 364 p., DOI:10.1007/978-3-030-34401-6|
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