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

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