Object

Title: Exchange-rate differences in income taxesin the activities of entrepreneurs

PLMET:

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Creator:

Stanisławiszyn, Piotr

Abstract:

The issue of exchange-rate differences not only aroused alot of controversy in respect of activities undertaken by entrepreneurs taxpayers in terms of international law, but is also the subject of continuing problems and discrepancies in the practice of tax consultants, tax authorities, as well as the case law of administrative courts. In part this state of affairs is the result of the overlapping of this issue with regulations from different fields of law, i.e. balance, tax and foreign exchange trading. Another element which caused that considerations for exchange-rate differences grew in importance was and still remains the increase in the number and type of transactions in international trade, as well as national, and where settlement occurs in currencies other than the currency of Poland. The primary objective of this publication is an attempt at assessing the issues through the problems regarding exchange-rate differences, which most often appear in practice of entrepreneurs and tax authorities and tax consultants from the point of view of the provisions of the income tax acts. To a necessary extent they will be presented more as a supplementary and complementary aspects of the balance and the foreign exchange law.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Klat-Wertelecka, Lidia (1967-2017). Red.

Date issued:

2015

Identifier:

oai:repozytorium.uni.wroc.pl:119418 ; ISSN 0524-4544 ; ISSN 0239-6661

Source:

PAd P 101182 II

Language:

pol ; eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3614. Prawo, ISSN 0524-4544, 2015, 317, s. 133-145

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Date copyrighted:

2015

Autor opisu:

WR U/PAdbg

Object collections:

Last modified:

Apr 14, 2021

In our library since:

Jan 13, 2021

Number of object content hits:

1

Number of object content views in PDF format

1

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/129902

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