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Third country investment fund claims in Poland

The Court in Bydgoszcz decided to refer to the Court of Justice of the EU the case involving a US investment fund’s withholding tax refund claim.
Modified date: 10/17/2014
Publication series; Regulatory update
 

KPMG TaxAlert -11 May 2012

The third country investment fund claim case – publication of the justification of the Polish court judgment.
Modified date: 10/17/2014
Publication series
 

TaxAlert - Interest on a company loan ...

Interest related to a loan taken up by a company to finance dividend distribution to its shareholders cannot be treated as tax deductible costs.
Modified date: 10/17/2014
Publication series; Regulatory update
 

Amendments to the Double Taxation Treaty between Poland and Luxembourg

KPMG Tax Alerts are publications issued, whenever there is important change from a business perspective.
Modified date: 10/17/2014
Publication series; Regulatory update
 

Capitalized interest as a tax deductible cost

According to the Supreme Administrative Court (the NSA) judgment passed on 9th November 2011, capitalized interest on a loan does not become tax deductible at the moment of capitalization, but at the moment of its actual payment.
Modified date: 10/17/2014
Publication series
 

Deemed benefit - board members without remuneration

KPMG Tax Alerts are publications issued, whenever there is important change from a business perspective.
Modified date: 10/17/2014
Publication series
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