Tax harmonization of UCI – opportunities and threats for EU and Polish entities since 2011
The article presents the new tax and legal framework for Polish and international undertakings for collective investments (UCI) that came into force in January 2011. Prior to 2011, there were some tax obstacles within the Polish tax system that made competitive advantage in favor of domestic UCIs, a...
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Format: | Article |
Language: | English |
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WSB University in Torun
2011-12-01
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Series: | Torun Business Review |
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Online Access: | https://tbr.wsb.torun.pl/index.php/journal/article/view/196 |