%0 Journal Article
%T Taxation Rules for Alternative Investment Companies
%A Prus, Wojciech
%J Financial Law Review
%V 2021
%R 10.4467/22996834FLR.21.036.15403
%N Issue 24 (4)/ 2021
%P 122-135
%K alternative investment company, exemption from taxation, hybrid structures
%D 2021
%U https://ejournals.eu/en/journal/financial-law-review/article/taxation-rules-for-alternative-investment-companies
%X This article deals with tax rules for alternative investment companies. The main aim of the contribution is approximation of the specifics of income taxation and also the answer to the question whether companies of this type can be used more widely outside Poland for the purposes of international tax planning.