Regulations on notional interest deduction (NID) – summary of 5 years of their enforcement
The article focuses on regulations which have been enforced for over five years. These regulations allow taxpayer to treat hypothetical interest related to the so-called internal financing as a tax deductible cost. This can be done by making additional contributions by shareholders, as well as by al...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2023-09-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/PBPS/article/view/48559/38473 |
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