[b]Relief for the Purchase of „New Technologies” as a Stimulus for Entrepreneurship Development in Poland[/b]
Journal Title: Krytyka Prawa. Niezależne studia nad prawem - Year 2013, Vol 5, Issue 1
Abstract
Since 1 January 2006, entrepreneurs contributing corporate income tax or personal income tax have had the right to deduct the expenses resulting from the purchase of new technologies. The Tax Acts include a specific definition of the notion “new technologies”. This is technological knowledge in the form of intangible assets, especially the results of research and development work, enabling the production of new and improved products and services which have not been applied globally for more than 5 years.The ability to benefit from this tax relief requires that the tax payer secures an opinion, from an independent scientific authority, confirming that a given technology is a new technology. Deductions from income related to the purchase of a new technology may not exceed 50% of the amount ofthe documented expenses borne by the tax payer. Entrepreneurs who, in a tax year or in the preceding year, conducted activities in a special economic zone based on a permit, are not entitled to the tax relief.
Authors and Affiliations
Zbigniew Ofiarski
Keywords
Related Articles
- EP ID EP62405
- DOI -
- Views 95
- Downloads 0
Culture and authority
Authority – even though the title of this paper may suggest so – is not a phenomenon opposing culture. It is actually a product of culture or, as sometimes said, of the achievements of civilisation. Since authority is a...
Black lists as an instrument preventing the use of tax havens
Black lists are the most influential in the project against tax havens. By relying on its authority and pre-eminence among economically-oriented international organisations, the OECD’s use of the expression “tax havens”...
Some Comments on the Regulation of Development Contracts
This article deals with the issue of estate development contracts, which is becoming increasingly important in legal proceedings due to the dynamically evolving developing real estate market. It’s both a summary of the a...
Kontrola konstytucyjności w Gruzji a prawo rozpoznawania i orzekania o konstytucyjności orzeczeń sądów powszechnych
Przedmiotem artykułu jest analiza kompetencji gruzińskiego Trybunału Konstytucyjnego do badania konstytucyjności orzecznictwa sądów powszechnych. Trybunał Konstytucyjny dokonuje kontroli głównie następczej i abstrakcyjne...
[b][i]Bezpieczeństwo narodowe i obrona w Japonii po II Wojnie Światowej[/i][/b]