The Resource Collective investment schemes claiming a withholding tax refund in the European Union (in particular, Poland)

Collective investment schemes claiming a withholding tax refund in the European Union (in particular, Poland)

Label
Collective investment schemes claiming a withholding tax refund in the European Union (in particular, Poland)
Title
Collective investment schemes claiming a withholding tax refund in the European Union (in particular, Poland)
Creator
Subject
Language
eng
Summary
In this note, the authors analyse the "comparability test" applied in the context of assessing a withholding tax refund claim in Poland based on ECJ case law using a German domiciled UCITS-like fund as an example
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 11 ; p. 552-555
http://library.link/vocab/creatorName
  • Kostowska, M
  • Gnutzmann, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • investment fund
  • withholding tax
  • refund
  • ECJ case law
  • comparability test
Label
Collective investment schemes claiming a withholding tax refund in the European Union (in particular, Poland)
Instantiates
Publication
Label
Collective investment schemes claiming a withholding tax refund in the European Union (in particular, Poland)
Publication

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