New dividend taxation system in Poland

• Autores: Gregor Zorman
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 4, 2007, págs. 201-203
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • A new system of dividend taxation in Poland has been introduced by way of amendments to the Corporate Income Tax Act. The new provisions entered into force on 1 January 2007 and substantially amend the tax environment for direct investment in Poland. It should be noted that the provisions may give rise to problems with EC law in respect of some of Poland's treaty partners.