Company in organization under EU Parent-Subsidiary and Merger Directives Bogumil Brzezinski, Krzysztof Lasinski-Sulecki & Wojciech Morawski
By: Brzezinski, Bogumil
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Contributor(s): Lasinski Sulecki, Krzysztof | Morawski, Wojciech.
Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES | EMPRESAS | SUCURSALES | CONCENTRACION | IMPUESTOS | POLONIA | ARMONIZACION FISCAL | UNION EUROPEA
In:
EC Tax Review v. 29, Issue 3, June 2020, p. 133-136Summary: The article describes the Polish application of the EU Parent-Subsidiary and Merger Directives to partnerships (spółki osobowe) and companies (spółki kapitałowe), which are regulated by the Commercial Companies Code.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2020/3-4 (Browse shelf) | Available | OP 2141-B/2020/3-4 |
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| OP 2141-B/2020/3-1 Tax treatment of the PEPP | OP 2141-B/2020/3-2 The 'DAC 6' and its compatibility with some of the founding principles of the European legal system(s) | OP 2141-B/2020/3-3 E-commerce, VAT and customs | OP 2141-B/2020/3-4 Company in organization under EU Parent-Subsidiary and Merger Directives | OP 2141-B/2020/3-5 The qualitative requirements of tax law, three recent judgments of the ECtHR | OP 2141-B/2020/4 EC Tax Review | OP 2141-B/2020/5 EC Tax Review |
Resumen.
The article describes the Polish application of the EU Parent-Subsidiary and Merger Directives to partnerships (spółki osobowe) and companies (spółki kapitałowe), which are regulated by the Commercial Companies Code.
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