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THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK

The article assesses the transaction of contributing a trademark created during business activity to a newly established company in the context of the principle of the advantage of substance over form and applicable tax law provisions. In order to build the value and structure of their assets in the...

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Autor principal: Edyta Piątek
Formato: Artigo
Idioma:Inglês
Publicado em: Wydawnictwo SGGW - Warsaw University of Life Sciences Press 2023-10-01
Colecção:Polityki Europejskie, Finanse i Marketing
Assuntos:
Acesso em linha:https://pefim.sggw.edu.pl/article/view/5613
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