CIT income tax from legal persons / corporations on account of income from renting real estate - Open Research Data - Bridge of Knowledge

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CIT income tax from legal persons / corporations on account of income from renting real estate

Description

The following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.
In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with Personal Income Tax (PIT) or corporate / Corporate Income Tax (CIT). The form of taxation depends on precise legal regulations. Bearing in mind the above-mentioned, the taxation of rental with CIT in selected European countries is presented below.

Dataset file

CIT income tax from legal persons or corporations on account of income from renting real estate.xlsx
10.9 kB, S3 ETag 54969cf318605c2b2c496371b0b0ba03-1, downloads: 20
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File details

License:
Creative Commons: by 4.0 open in new tab
CC BY
Attribution

Details

Year of publication:
2018
Verification date:
2020-12-17
Creation date:
2018
Dataset language:
Polish
Fields of science:
  • economics and finance (Social studies)
DOI:
DOI ID 10.34808/y7p5-n648 open in new tab
Verified by:
Gdańsk University of Technology

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