Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/105431 
Autor:innen: 
Erscheinungsjahr: 
2013
Quellenangabe: 
[Journal:] Contemporary Economics [ISSN:] 2084-0845 [Volume:] 7 [Issue:] 1 [Publisher:] Vizja Press & IT [Place:] Warsaw [Year:] 2013 [Pages:] 75-82
Verlag: 
Vizja Press & IT, Warsaw
Zusammenfassung: 
The aim of this article is to present the holding institution as an economic and taxation solution. This article describes the holding company, indicates its advantages and disadvantages, and compares it to similar solutions. The main goal of holding companies is to change tax policies. As a result of these institutions, companies can change their tax status and economic situation. The holding institution influences the economic development of its constituent companies. The functioning of a holding company also has great importance for economic development. Establishing holdings is a worldwide trend that may be realised through various models.
Schlagwörter: 
holding company
income tax from legal persons
capital company
JEL: 
H21
H25
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
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