The Resource Accession to the EU : what does it mean for Polish direct taxation?

Accession to the EU : what does it mean for Polish direct taxation?

Label
Accession to the EU : what does it mean for Polish direct taxation?
Title
Accession to the EU : what does it mean for Polish direct taxation?
Creator
Subject
Language
  • eng
  • eng
Summary
The article presents selected issues of Polish direct taxation likely to be affected by Polish accession to the EU. Attention is paid on: corporate dividend taxation - the Parent-Subsidiary Directive and beyond; tax treatment of individual dividend income; royalties and interest; savings income of individuals; tax discrimination and non-discriminative restrictions of the Treaty freedoms; exchange of information; fiscal aid
Citation source
In: EC tax review. - The Hague. - Vol. 13 (2004),
http://library.link/vocab/creatorName
Bernat, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax system
  • direct tax
  • Parent-Subsidiary Directive
  • royalties
  • interest
  • non-discrimination
  • corporate income tax
  • individual income tax
  • harmonization of tax
  • treaty policy
Label
Accession to the EU : what does it mean for Polish direct taxation?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2004/E-F/ECTARE/3_111-122.zip
Publication
Note
20041213

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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