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Poland - Real Estate Going Global

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Poland - Real Estate Going Global

Net income received by corporate taxpayers is taxable in Poland at the general corporate income tax rate of 19%. Generally, all expenses incurred by companies on earning or securing their taxable revenues, including interest paid, are deductible for corporate income tax purposes (except those costs specifically disallowed in the Polish Corporate Income Tax Law) as long as they have been properly documented. Costs of discontinued projects can also be deductible for corporate income tax purposes.

Consolidation for income tax purposes is possible in Poland under specific and relatively strict conditions.

Source : PWC

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Keywords : PWC