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The Impact of Limiting Tax Costs for Expenditure on the Purchase of Intangible Services from Related Entities on the Level of Tax Charges

In: Finance and Sustainability

Author

Listed:
  • Paweł Kowalik

    (Wrocław University of Economics and Business)

  • Dominika Tyczka

    (Wrocław University of Economics and Business)

Abstract

The subject of the article is the assessment of the impact of the limit to include expenses on specific intangible services in tax costs if the service is provided by a related entity and this expenditure is not directly related to the cost of products or services offered by the purchaser of these services to the amount of tax burdens resulting from the introduction to the Polish Act on Corporate Income Tax. The limitation was introduced on January 1, 2018. The authors assess the impact of the amendment to the Act on the tax burden on income tax in the case of enterprises acquiring the group-wide licensing benefits as well as consulting and management services.

Suggested Citation

  • Paweł Kowalik & Dominika Tyczka, 2020. "The Impact of Limiting Tax Costs for Expenditure on the Purchase of Intangible Services from Related Entities on the Level of Tax Charges," Springer Proceedings in Business and Economics, in: Karolina Daszyńska-Żygadło & Agnieszka Bem & Bożena Ryszawska & Erika Jáki & Taťána Hajdíková (ed.), Finance and Sustainability, pages 25-36, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-34401-6_3
    DOI: 10.1007/978-3-030-34401-6_3
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