Search scope: All publications
Results for “planowanie podatkowe”: 3.
Article 2018
Authors / editors: PAULINA DĘBNIAK
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this article is to show that tax optimization should be an element of the strate-gy of each enterprise. The study discusses the concept and the essence of tax optimization and the indi-cations of use are in the enterprise. Next, the place of tax optimizat…
DOI: 10.18276/frfu.2018.91-13 · ISSN: 2450-7741
Article 2017
Authors / editors: Lidia Peretiatkowicz, Michał Wojtas
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Abstract: Purpose – The purpose of the article is to present tax consequences of the attribution profits to the permanent establishment in the context of transfer pricing
Design/Methodology/approach – Study of subject literature, jurisprudence and analysis of law.
Findings – Th…
DOI: 10.18276/frfu.2017.87/2-16 · ISSN: 2450-7741
Article 2016
Authors / editors: Lidia Peretiatkowicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this article is to characterize as well as clarify the tax implications of activitieswithe the use of a permanent establishment. Design/methodology/approach – The following research methods were used in the study: studies of literature on the subject, cas…
DOI: 10.18276/frfu.2016.5.83/1-11 · ISSN: 2450-7741