Description

• Title:
  Wykorzystanie funduszy inwestycyjnych w zarządzaniu grupą kapitałową
• Creator:
  Wrońska, Elżbieta Maria
• Contributor:
  UMCS Lublin, Wydział Ekonomiczny, Zakład Finansów Podmiotów Gospodarczych
• Description:
  In the last five years it has been growing number of closed-end investment funds. It is the effect of their usefulness in the tax optimization. It is especially true for individual investors and for capital group of companies (holdings). Putting all assets and stocks into one investment fund gives an investor an opportunity to defer paying income taxes. Income taxes are paid after investor sells participation certificate or after liquidation of investment fund. All incomes gain by investment fund during existence of investment fund are free of taxes.
• Object availability:
  free access
• Date:
  2014.10.10;
  2013
• Type:
  Article
• Language:
  Polish
• Format:
  application/pdf
• Publisher:
  Wydawnictwo Uniwersytetu Łódzkiego
• Relation:
  Acta Universitatis Lodziensis, Folia Oeconomica;278
• Subject:
  closed-end investment funds;
  deferred income tax;
  holding managing
• Identifier:
  0208-6018;
  http://hdl.handle.net/11089/5570
• Data provider:
  Repozytorium Uniwersytetu Łódzkiego
• Can I use it?:
  seek permission
• Type:
  image