000 01245nab a2200313 c 4500
999 _c142421
_d142421
003 ES-MaIEF
005 20200825111721.0
007 ta
008 200825t2020 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _951134
_aBrzezinski, Bogumil
245 0 _aCompany in organization under EU Parent-Subsidiary and Merger Directives
_c Bogumil Brzezinski, Krzysztof Lasinski-Sulecki & Wojciech Morawski
260 _c2020
500 _aResumen.
520 _aThe 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.
650 4 _aSOCIEDADES
_950220
650 4 _aEMPRESAS
_950141
650 4 _aSUCURSALES
_944380
650 4 _aCONCENTRACION
_940471
650 4 _aIMPUESTOS
_947460
650 4 _aPOLONIA
_948075
650 4 _aARMONIZACION FISCAL
_931085
650 4 _aUNION EUROPEA
_948644
700 1 _954296
_aLasinski Sulecki, Krzysztof
700 1 _951373
_aMorawski, Wojciech
773 0 _9162494
_oOP 2141-B/2020/3
_tEC Tax Review
_w(IEF)124968
_x 0928-2750 [print]
_gv. 29, Issue 3, June 2020, p. 133-136
942 _cART