PL EN


2009 | 1(9) | 53-64
Article title

DIRECTIONS OF CHANGES IN DIVIDEND TAXATION SYSTEM IN POLAND (Kierunki zmian w systemie opodatkowania dywidend w Polsce)

Title variants
Languages of publication
PL
Abstracts
EN
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.
Year
Issue
Pages
53-64
Physical description
Document type
ARTICLE
Contributors
  • Agata Sierpinska, Wyzsza Szkola Finansow i Zarzadzania, ul. Pawia 55, 01-030 Warszawa, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
11PLAAAA09255
YADDA identifier
bwmeta1.element.70c35bdb-0432-3fa1-ad03-479ea2cdd78c
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