The Impact of Limiting Tax Costs for Expenditure on the Purchase of Intangible Services from Related Entities on the Level of Tax Charges

Paweł Kowalik () and Dominika Tyczka ()
Additional contact information
Paweł Kowalik: Wrocław University of Economics and Business
Dominika Tyczka: Wrocław University of Economics and Business

A chapter in Finance and Sustainability, 2020, pp 25-36 from Springer

Abstract: Abstract The subject of the article is the assessment of the impact of the limit to include expenses on specific intangible services in tax costs if the service is provided by a related entity and this expenditure is not directly related to the cost of products or services offered by the purchaser of these services to the amount of tax burdens resulting from the introduction to the Polish Act on Corporate Income Tax. The limitation was introduced on January 1, 2018. The authors assess the impact of the amendment to the Act on the tax burden on income tax in the case of enterprises acquiring the group-wide licensing benefits as well as consulting and management services.

Date: 2020
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-34401-6_3

Ordering information: This item can be ordered from
http://www.springer.com/9783030344016

DOI: 10.1007/978-3-030-34401-6_3

Access Statistics for this chapter

More chapters in Springer Proceedings in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().