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- W2624897859 abstract "Polish enterprises are increasingly willing to use factoring as an external source of financing. In the economic turnover it takes the form of a complex, legal relationship, unregulated in modern, legal systems. In addition to the financial implications, it triggers also tax related consequences, and insufficient clarification of legal regulation brings up many dilemmas related to taxation. When it comes to taxation on goods and services, the most important matter is to determine the basis of this taxation. The Goods and Services Tax Act provides the broad catalog of exceptions from taxation such as financial intermediation. The debt collection activities, including factoring, are not covered by the scope of this exemption." @default.
- W2624897859 created "2017-06-23" @default.
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- W2624897859 date "2017-06-18" @default.
- W2624897859 modified "2023-09-24" @default.
- W2624897859 title "Taxation of Factoring Agreement on Goods and Services" @default.
- W2624897859 doi "https://doi.org/10.17951/szn.2016.19.31.43" @default.
- W2624897859 hasPublicationYear "2017" @default.
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