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)
Resource Information
The item Collective investment schemes claiming a withholding tax refund in the European Union (in particular, Poland) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Collective investment schemes claiming a withholding tax refund in the European Union (in particular, Poland) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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)
- 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)
- Label
- Collective investment schemes claiming a withholding tax refund in the European Union (in particular, Poland)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Collective-investment-schemes-claiming-a/vMlgpNqJQWY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Collective-investment-schemes-claiming-a/vMlgpNqJQWY/">Collective investment schemes claiming a withholding tax refund in the European Union (in particular, Poland)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Collective-investment-schemes-claiming-a/vMlgpNqJQWY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Collective-investment-schemes-claiming-a/vMlgpNqJQWY/">Collective investment schemes claiming a withholding tax refund in the European Union (in particular, Poland)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
