Harmonizacja opodatkowania instytucji zbiorowego inwestowania – szanse i zagrożenia dla unijnych i polskich podmiotów od 2011 roku

• Authors: Rafał Płókarz

Title variants

EN

TAX HARMONIZATION OF UCI – OPPORTUNITIES AND THREATS FOR EU AND POLISH ENTITIES SINCE 2011

• Languages of publication: PL

Abstracts

EN

The article presents the new tax and legal framework for Polish and international undertakings for collective investments (UCI) that came into force in January 2011. Prior to 2011, there were some tax obstacles within the Polish tax system that made competitive advantage in favor of domestic UCIs, and therefore were not in line with European regulations. The tax harmonization voted at the end of 2010 by Polish Parliament lifted those barriers, but at the same time gave birth to new threats and opportunities.

Keywords

EN

INTERNATIONAL FINANCIAL MARKETS; INVESTMENT FOUNDS; PENSION FUNDS; TAXATION OF FOUNDS; TAX HARMONIZATION

• Publisher: Wyższa Szkoła Bankowa w Toruniu
• Journal: Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
• Year: 2011
• Issue: 10
• Pages: 425-438

Contributors

author

Rafał Płókarz

• Wyższa Szkoła Bankowa w Toruniu, Wydział Finansów i Zarządzania w Bydgoszczy, Katedra Finansów i Bankowości, ul. Fordońska 74, 85-719 Bydgoszcz