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(Mar 13, 2013)
Under the new draft, the definition of a taxable person for corporate income tax purposes will include limited partnerships (spólki komandytowe) and partnerships limited by shares (spólki komandytowo-akcyjne). When the profits of a business are distributed, the partners in partnerships limited by shares can be credited for the portion of the enterprise tax that matches their share in the partnership. For other partners, however, no such credit is given; they will owe tax as personal income both as partners and for the profits they make. (
All corporate taxpayers will be permitted to donate 1% of the tax they owe to certain scientific organizations. This provision parallels one in the tax rules for individuals. It does not decrease the total tax a business must pay. (
|Author:||Constance Johnson More by this author|
|Topic:||Taxation More on this topic|
|Jurisdiction:||Poland More about this jurisdiction|
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Last updated: 03/13/2013