Spółka Komandytowo Akcyjna – koniec optymalizacji podatkowej od stycznia 2013

The Government Legislation Centre web page published a project of 08-24-2012, the Law amending the Law on Corporate Income Tax, the Law on income tax on individuals and certain other acts (http://legislacja.rcl.gov.pl/lista/2/projekt/59396).According to the justification, the principal aim and objective of the project is to ensure implementation of the principle of fair taxation associated with doing business by reducing the so-called tax optimization. The authors analyze the impact the above amendment will have on capital investors and entrepreneurs seeking capital to start their business in the form of a limited joint-stock company.