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Polish to English translations [PRO] Bus/Financial - Law: Taxation & Customs
Polish term or phrase:podstawowy okres umowy
W świetle przepisów ustawy o podatku dochodowym od osób prawnych („ustawa o CIT”), opłaty leasingowe ponoszone w ***podstawowym okresie umowy*** stanowią koszt uzyskania przychodu dla korzystającego pod warunkiem, iż spełnione są szczegółowo określone w ustawie o CIT warunki.
(a) Contract term. Effective work performance under a management and operating contract is facilitated by the use of a relatively long contract term of up to ten (10) years. Accordingly, management and operating contracts shall provide for a basic contract term not to exceed five (5) years and may include an option(s) to extend the term for additional periods; provided, that no one option period exceeds five (5) years in duration and the total term of the contract, including any options exercised, does not exceed ten (10) years.
Karol Kawczyński Poland Local time: 10:05 Works in field Native speaker of: Polish PRO pts in category: 20