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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Bibliographic Details
Main Author: Rafał Płókarz
Format: Article
Language:English
Published: WSB University in Torun 2011-12-01
Series:Torun Business Review
Subjects:
Online Access:https://tbr.wsb.torun.pl/index.php/journal/article/view/196