Evaluation of functioning of tax capital group
Journal Title: Zarządzanie i Finanse - Year 2015, Vol 13, Issue 3
Abstract
The article discusses in detail the structure of tax groups, that operates in the corporate income tax. The tax structure is described, in particular, to public limited companies and private limited liability companies, which may reduce their income tax liability. It involves combining a common financial results of enterprises (eg. a decrease in profit of one company by another company to deduct losses) to terminally minimize or reduce to zero the income tax.
Authors and Affiliations
Łukasz Furman
Keywords
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