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Contributions in kind: companies and partnerships. Key tax issues, an overview of legal aspects

Difin 2011

Magdalena Zamoyska discusses the most important issues related to taxes imposed on in-kind contributions such as income tax, VAT and tax on civil law transactions. She also discusses issues related to the depreciation and sale of contributed items, as well as issues related to selling shares taken in return for in-kind contributions, their redemption and liquidation of the company to which the contribution was made. The book has been appended with interpretations of the Minister of Finance and decisions issued by administrative courts.

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