Tax harmonization of UCI – opportunities and threats for EU and Polish entities since 2011

Rafał Płókarz

Abstract


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


international financial markets, investment funds, pension funds, taxation of funds, tax harmonization

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Print ISSN: 1643-8175, Online ISSN: 2451-0955, DOI prefix: 10.19197, Principal Contact: tbr@wsb.torun.pl