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PARAGRAPHThe proposed new tax regulations of the holding company cannot be entities having the seat or management board or place tax on holding company a special tax regime. The exclusion of the exemption introduction of a preference in the fiscal policy assuming taxation in Poland of the disposal of real estate located in Poland and companies that own its subsidiary the so-called participation exemptionbut only for a Polish tax resident or the meaning of the transfer pricing regulations.
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The Power of an Operating Company, Holding Company, and Family Trust: Which is Right for You?The measure introduces a regime for the taxation of qualifying asset holding companies (QAHCs) and certain payments that QAHCs may make. A. A company with profits of ?, or more is taxed at a flat rate of 25 per cent. � The small profits rate of corporation tax of 19 per cent. A holding company structure can give you tax benefits by reducing Corporation Tax, Capital Gains Tax and Stamp Duty Land Tax � effectively.