Deductibility of provisions under the CCCTB proposal and its effects on companies : the case of Poland
Year of publication: |
2015
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Authors: | Leszczyłowska, Anna |
Published in: |
European financial and accounting journal : EFAJ. - Praha : [Verlag nicht ermittelbar], ISSN 1805-4846, ZDB-ID 2819858-X. - Vol. 10.2015, 4, p. 19-31
|
Subject: | CCCTB | Corporate income tax | Microsimulation | Poland | Provisions | Polen | Körperschaftsteuer | EU-Steuerrecht | EU tax law | Steuervergünstigung | Tax incentive |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.18267/j.efaj.147 [DOI] hdl:10419/141437 [Handle] |
Classification: | H25 - Business Taxes and Subsidies ; H32 - Firm ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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