Limited liability partnership being the form of a business activity performed by service industry
Journal Title: Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie - Year 2004, Vol 6, Issue 2
Abstract
The paper aims at describing the limited liability partnership being the form of a business activity performed by service industry. Some tax issues and civil law aspects have been discussed here as well. The first part presented here, deals with the analysis of tax consequences resulting from the choice of that type of partnership. It focuses on exploration of tax regulations, paying particular attention to freelancing. Possibilities of accumulation of positive solutions are showed here, which are characteristic of private partnerships, that is "double taxation" of income collected from persons who perform their business activities in that legal way, due to the lack of legal personality and following that solutions of a regulation concerning income tax imposed on a private person, and capital partnership, that is a possibility of appointment of the board of directors and self-employment of the staff.
Authors and Affiliations
Grzegorz Jurczak
Keywords
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