An exemption from taxation of an income arising from financial instruments hedging foreign exchange risk in business activities conducted on the basis of a decision on support or in a special economic zone on the basis of a permit
This article aims to answer the question whether an income arising from financial instruments hedging foreign exchange risk, i.e. the income from forward contracts and currency options, can be considered as an income from an economic activity conducted on the basis of a Special Economic Zone (SEZ) P...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2020-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.024/28198 |
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