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Poland - Exchanges of Shares under Polish Corporate Income Tax Legislation – Inconsistencies in Implementation of the EC Merger Directive

Country:
European Union,Poland
Author:
Tomasz Lewicki
Issue:
European Taxation, 2009 (Volume 49), No 11
Published:
15 October 2009
This article examines Polish domestic tax measures relating to share-for-share exchange transactions from the perspective of implementation of the EC Merger Directive. The author identifies inconsistencies in the implementation of that directive that can result in potential disputes with the Polish tax authorities.
 
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