TY - JOUR
TI - Taxation Rules for Alternative Investment Companies
AU - Prus, Wojciech
TI - Taxation Rules for Alternative Investment Companies
AB - 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.
VL - 2021
IS - Issue 24 (4)/ 2021
PY - 2021
C1 - 2299-6834
SP - 122
EP - 135
DO - 10.4467/22996834FLR.21.036.15403
UR - https://ejournals.eu/en/journal/financial-law-review/article/taxation-rules-for-alternative-investment-companies
KW - alternative investment company
KW - exemption from taxation
KW - hybrid structures