Home / Dz.U. 2009 nr 160 poz. 1268
Regulation of the Minister of Finance of September 10, 2009 on the method and procedure for determining the income of legal persons by estimation and the method and procedure for eliminating double taxation of legal persons in the case of correction of profits of related entities
Rozporządzenie Ministra Finansów z dnia 10 września 2009 r. w sprawie sposobu i trybu określania dochodów osób prawnych w drodze oszacowania oraz sposobu i trybu eliminowania podwójnego opodatkowania osób prawnych w przypadku korekty zysków podmiotów powiązanych
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
2009-09-10
Entry into force
2009-10-14
Texts
Keywords
corporate income tax
Related acts
Acts Declared Repealed (2)
- Regulation of the Minister of Finance of October 23, 2003, amending the regulation on the method and procedure for determining taxpayers' income by estimating prices in transactions made by these taxpayers · 2009-10-14
- Regulation of the Minister of Finance of October 10, 1997 on the method and procedure for determining taxpayers' income by estimating prices in transactions carried out by these taxpayers. · 2009-10-14
References (2)
- Convention done at Brussels on December 8, 2004, on the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the Convention on the Elimination of Double Taxation in the Case of Adjustment of Profits of Associated Enterprises, done at Brussels on July 23, 1990, as amended by the Convention on the Accession of the Republic of Austria, the Republic of Finland, the Kingdom of Sweden to the Convention on the Elimination of Double Taxation in the Case of Adjustment of Profits of Associated Enterprises, done at Brussels on December 21, 1995, and by the Protocol amending the Convention on the Elimination of Double Taxation in the Case of Adjustment of Profits of Associated Enterprises, done at Brussels on May 25, 1999
- Law of August 29, 1997 - Tax Ordinance.
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 15 February 1992 on corporate income tax. · art. 11 ust. 9
Acts referring to this act
- Acts Declared Repealed: Regulation of the Minister of Finance of December 21, 2018 on the method and procedure for eliminating double taxation in the case of correction of profits of related entities in the field of corporate income tax
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Amended Acts: Regulation of the Minister of Finance of June 17, 2013, amending the regulation on the method and procedure for determining the income of legal persons by estimation and the method and procedure for eliminating double taxation of legal persons in the case of adjustment of profits of related entities
- Consolidated Text for an Act: Announcement of the Minister of Finance of June 26, 2014, on the promulgation of the consolidated text of the regulation of the Minister of Finance on the method and procedure for determining the income of legal persons by estimation and the method and procedure for eliminating double taxation of legal persons in the case of correction of profits of related entities
- Repeals Resulting From: Regulation of the Minister of Finance of October 23, 2003, amending the regulation on the method and procedure for determining taxpayers' income by estimating prices in transactions made by these taxpayers
- Repeals Resulting From: Regulation of the Minister of Finance of October 10, 1997 on the method and procedure for determining taxpayers' income by estimating prices in transactions carried out by these taxpayers.