DIRECTIONS OF CHANGES IN DIVIDEND TAXATION SYSTEM IN POLAND (Kierunki zmian w systemie opodatkowania dywidend w Polsce)
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In the article, main directions of changes in dividend taxation system in Poland are presented. Actually dividend tax rate is equally for each type of shareholders - individual and institutional, but conditions of dividend policy for them are different. For example, Polish institutional investors are exempted from dividend tax, but foreign institutional investors must pay dividend tax. The information presented in the article are agreeable with European Union regulations.
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