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Contents
Preface Author Literature Abbreviations Chapter 1 Description of the Tax
Chapter 2 Taxpayers of the Corporate Income Tax
2.1 The subjects of CIT
2.2 Legal persons
2.3 Unincorporated organisational entities
2.4 Foreign companies
2.5 Small taxpayers
2.6 Capital companies in organisation
2.7 Unincorporated companies and corporate income
tax
2.8 Change of the legal status and the tax-paying liability
2.9 Tax capital group
2.10 Subjective exclusions
2.11 Unlimited and limited tax-paying liability
2.12 Subjective exemptions
2.13 Tax year
Chapter 3 Taxation of Foreign Persons
3.1 Principles of taxation of foreign persons
3.2 Taxation of undertaking and branch
Chapter 4 Tax Documentation
4.1 Concept of the accounting records
4.2 Unreliability of the books and estimation of the taxation base
Contents
Chapter 5 Profit Sharing
5.1 Linkages between taxpayers
5.2 Transaction methods
5.3 Transaction profit methods
Chapter 6 Object of Taxation
6.1 General principles
6.2 Income derived from shareholdings in an unincorporated
company (partnership)
6.3 Concept of the shareholding in an unincorporated company
Chapter 7 Capital Income
7.1 Exchange of shareholdings
7.2 Appropriation of the net profit for the increase in the initial
capital
7.3 Taxation of income from a share in the profits of a legal
person
7.4 Dividends
7.5 Redemption of shares
Chapter 8 Revenues
8.1 Subjective exclusions in the case of revenues
8.2 Rebates and bonuses versus revenue
8.3 Return of goods
8.4 Subsidies and subventions
8.5 Stipulated penalties
8.6 Loans and interest
8.7 Advance, down payments and prepayments
8.8 Refunded, remitted or waived taxes and duties
8.9 Date of the revenue generation
8.10 Invoicing and revenue taxable with the income tax
Chapter 9 Revenue from Gratuitous and Partially Paid
Performances
9.1 Gratuitous and partially paid performances
9.2 Gratuitous provision of a real property
9.3 Principles of determining selected types of revenue
Contents
9.4 Remittal and statute of limitations for liabilities
9.5 Revenue taxable with the flat income tax
9.6 Losses
Chapter 10 Deductible Costs
10.1 Definition of deductible costs
10.2 Costs not classified as deductible ones
10.3 Principles of documenting deductible costs
10.4 Moment of recognising costs in tax books
10.5 Liabilities as a type of deductible costs
Chapter 11 Fixed Assets
11.1 General principles
11.2 Principles and methods of depreciation
11.3 Inventory of fixed assets
Chapter 12 Subjective Tax Exemptions
12.1 General principles
Chapter 13 Taxation of Leasing
13.1 Parties to the tax leasing agreement
13.2 Object of the agreement of leasing
13.3 Basic term of the agreement
13.4 Actual and hypothetical net value
13.5 Principles of the taxation of parties to the so-called
operational leasing agreement
13.6 Principles of the taxation of parties to the so- called financial
leasing agreement
Chapter 14 Taxation Base and Amount of the Tax
14.1 Taxation base
14.2 Taxation of revenues
14.3 Donations
Chapter 15 Tax Collection
15.1 Withholding income tax paid in accordance with general
principles
15.2 Exemption from payment of the withholding tax
15.3 Responsibilities of a taxpayer
Contents
15.4 Tax residence certificate
15.5 Tax returns
Index 199