Ebooks (Sách điện tử)Authors : Garzyńska, Jolanta Iwin (2018)
The chapter discusses the base of the corporate income tax and summarizes the provisions of Polish law on corporate income tax with the draft common consolidated corporate tax base (CCCTB) directive. An analysis of tax revenues and tax costs with particular emphasis on revenue not constituting tax revenue and expenses is not considered tax deductibles. The chapter involved conducting a survey. Surveys were sent to 1000 Polish companies subject ...