Ekonomiczne Problemy Usług (Jan 2015)

Zalety i wady amerykańskiej spółki typu S z perspektywy małego przedsiębiorstwa

  • Małgorzata Magdalena Hybka

Journal volume & issue
Vol. 116


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The aim of this article is to evaluate the American S corporation regulations from the small business perspective. It overviews pros and cons of this corporation, while taking into account both tax and non-tax factors. The article characterizes types of business entities in the United States and indicates conditions to be met and maintained for a corporation to be eligible for S corporation status.  Moreover it presents the number of American S corporations by major industry and contains an analysis of their receipts and net income.