Applying the parent–subsidiary exemption in Poland is

Monika Dziedzic and Łukasz Kumkowski of MDDP consider the dividend taxation exemption for payments made by Polish companies and explain the fulfilment of the beneficial ownership requirement by foreign holding companies

Related Keywords

Poland , Netherlands , Dutch , Polish , , Voivodeship Administrative Court , Ministry Of Finance On , Supreme Administrative Court , Polish Corporate Income Tax Act , Polish Ministry , Subsidiary Directive , Royalties Directive ,