Karpowicz, Andrzej - In: Verslas: Teorija ir praktika / Business: Theory and Practice 21 (2020) 2, pp. 675-685
The paper discusses the availability tax grouping among EU countries as well as benefits and costs of this tax … Polish Ministry of Finance, Statistical Yearbooks, PwC reports and Eurostat. Although tax grouping for corporate income tax … gains are prized primarily by biggest Polish entities, which indeed use tax grouping. The novelty and value of this paper …
