Doniec Górecki & Partnerzy / Law · Business · Perspective
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Tax
Polish registered partnerships: a new category of CIT taxpayer
An archive discussion of the extension of corporate income tax to certain Polish registered partnerships and the related disclosure obligations.
Tax
Estonian CIT: eligibility requirements and risks for companies
How to assess eligibility for Poland’s Estonian-style corporate income tax, distinguish the company’s tax rate from the combined tax burden and identify risks before opting in.
Tax
Limited partnerships as CIT taxpayers: what you need to know
The idea of subjecting limited partnerships to CIT first arose in 2013. It was abandoned during legislative work, and only partnerships limited by shares were brought within the CIT Act. The main reason for this was that…