학술논문
Holding period continuity for the purpose of claiming a withholding tax exemption in the context of a restructuring: the practice of the Polish tax authorities and courts
Document Type
Journal Article
Author
Source
Euro. Tax. 2012, 52(11), 546-552
Subject
Language
English
ISSN
0014-3138
Abstract
Reviews Polish case law on the exemption from dividend withholding tax on a restructuring by way of a merger, and examines whether the tax authorities' approach contravenes EU law.