Poland - Polish Corporate Income Tax Treatment of Collective Investment Vehicles from a Domestic Law and Tax Treaty Perspective
- T. Lewicki
- European Taxation, 2010 (Volume 50), No 6
- 21 May 2010
This article examines Polish taxation principles applicable to collective investment vehicles pursuing business activities in Poland, with particular emphasis on existing tax controversies and potential disputes with the Polish tax authorities. The author discusses domestic, EU and international tax law implications associated with investments carried out through a collective investment scheme.