Corporate Income Tax Gajewski Dominik (A Compendium) (2009)

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opis produktu

Gajewski, Dominik

Corporate Income Tax  

Seria: A Compendium

Warszawa 2009, C.H. Beck

ISBN: 978-83-255-0734-3

Str. XIX, [1], 202, [2]

Oprawa broszurowa, 21 cm

Tekst w jęz. ang.

Stan: bdb (ładny egz.)


Preface Author Literature Abbreviations Chapter 1 Description of the Tax 
Chapter 2 Taxpayers of the Corporate Income Tax 
2.1 The subjects of CIT 
2.2 Legal persons 
2.3 Unincorporated organisational entities 
2.4 Foreign companies 
2.5 Small taxpayers 
2.6 Capital companies in organisation 
2.7 Unincorporated companies and corporate income
2.8 Change of the legal status and the tax-paying liability 
2.9 Tax capital group 
2.10 Subjective exclusions 
2.11 Unlimited and limited tax-paying liability 
2.12 Subjective exemptions 
2.13 Tax year 
Chapter 3 Taxation of Foreign Persons 
3.1 Principles of taxation of foreign persons 
3.2 Taxation of undertaking and branch 
Chapter 4 Tax Documentation 
4.1 Concept of the accounting records 
4.2 Unreliability of the books and estimation of the taxation base 
Chapter 5 Profit Sharing 
5.1 Linkages between taxpayers 
5.2 Transaction methods 
5.3 Transaction profit methods 
Chapter 6 Object of Taxation 
6.1 General principles 
6.2 Income derived from shareholdings in an unincorporated
company (partnership) 
6.3 Concept of the shareholding in an unincorporated company 
Chapter 7 Capital Income 
7.1 Exchange of shareholdings 
7.2 Appropriation of the net profit for the increase in the initial
7.3 Taxation of income from a share in the profits of a legal
7.4 Dividends 
7.5 Redemption of shares 
Chapter 8 Revenues 
8.1 Subjective exclusions in the case of revenues 
8.2 Rebates and bonuses versus revenue 
8.3 Return of goods 
8.4 Subsidies and subventions 
8.5 Stipulated penalties 
8.6 Loans and interest 
8.7 Advance, down payments and prepayments 
8.8 Refunded, remitted or waived taxes and duties 
8.9 Date of the revenue generation 
8.10 Invoicing and revenue taxable with the income tax 
Chapter 9 Revenue from Gratuitous and Partially Paid
9.1 Gratuitous and partially paid performances 
9.2 Gratuitous provision of a real property 
9.3 Principles of determining selected types of revenue 
9.4 Remittal and statute of limitations for liabilities 
9.5 Revenue taxable with the flat income tax 
9.6 Losses 
Chapter 10 Deductible Costs 
10.1 Definition of deductible costs 
10.2 Costs not classified as deductible ones 
10.3 Principles of documenting deductible costs 
10.4 Moment of recognising costs in tax books 
10.5 Liabilities as a type of deductible costs 
Chapter 11 Fixed Assets 
11.1 General principles 
11.2 Principles and methods of depreciation 
11.3 Inventory of fixed assets 
Chapter 12 Subjective Tax Exemptions 
12.1 General principles 
Chapter 13 Taxation of Leasing 
13.1 Parties to the tax leasing agreement 
13.2 Object of the agreement of leasing 
13.3 Basic term of the agreement 
13.4 Actual and hypothetical net value 
13.5 Principles of the taxation of parties to the so-called
operational leasing agreement 
13.6 Principles of the taxation of parties to the so- called financial
leasing agreement 
Chapter 14 Taxation Base and Amount of the Tax 
14.1 Taxation base 
14.2 Taxation of revenues 
14.3 Donations 
Chapter 15 Tax Collection 
15.1 Withholding income tax paid in accordance with general
15.2 Exemption from payment of the withholding tax 
15.3 Responsibilities of a taxpayer 
15.4 Tax residence certificate 
15.5 Tax returns 

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