@misc{Chwalenia_Krzysztof_Wątpliwości_2021,
 author={Chwalenia, Krzysztof},
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 howpublished={online},
 year={2021},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={The main purpose of newly implemented provisions in Polish corporate income tax act regarding real estate companies is to seal tax system and provide higher efficiency of income tax collection due to transactions on companies which assets are mainly constituted by real estate located in Poland. Thus, following article, aims to explain origins of real estate companies concept and provide clarification regarding newly implemented reporting obligation as well as their role as tax remitter due to cross-border shares transactions. Apart from purely theoretical considerations, hereby article underlines practical issues due to above mentioned obligations, faced by market participants. Hereby analysis is based on linguistic methodology, as due to the fact that kind of interpretation should be viewed as prim interpretation should beviewed as a main prime methodology. Moreover, following analysis encompass empirical application of aforementioned legal provisions.},
 type={text},
 title={Wątpliwości interpretacyjne związane z wprowadzonymi rozwiązaniami dotyczącymi spółek nieruchomościowych},
 doi={https://doi.org/10.34616/149361},
 keywords={real estate companies, reporting obligations, tax remitter, corporate income tax},
}