OPODATKOWANIE USŁUG FINANSOWYCH - ASPEKTY PRAWNOPORÓWNAWCZE

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Date

2001

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Wydział Prawa i Administracji UAM

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THE FINANCIAL SERVICE TAXATION (LEGAL COMPARATIVE ASPECTS)

Abstract

Harmonizing the Polish indirect tax regulations with the European Union law is one of the necessary conditions of our membership in this organization. The current Polish financial service market is inconsistent with the EU accepted standards. The article analyses the financial service taxation in Poland and suggests some possible ways of its improvement. The specific character of financial services in particular European countries is determined by a number o f conditions and therefore only common standards can be maintained. Financial services are becoming increasingly significant in the international markets and they gradually become also more popular with Polish business entities.

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Citation

Ruch Prawniczy, Ekonomiczny i Socjologiczny 63, 2001, z. 4, s. 49-64

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ISBN

ISSN

0035-9629

DOI

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Rights Creative Commons

Creative Commons License

Uniwersytet im. Adama Mickiewicza w Poznaniu
Biblioteka Uniwersytetu im. Adama Mickiewicza w Poznaniu
Ministerstwo Nauki i Szkolnictwa Wyższego