| Autor: Sylwia Grenda | 227 |
Strony: 227-236
pełen tekst
CLOSED-END INVESTMENT FUNDS AS A FORM OF THE TAX OPTIMIZATION
Summary
The article presents the possibility of using closed-end investment funds in the tax optimization and discusses the topic of tax interpretations related to acquiring investment certificates in exchange for securities.
The paper is divided into four parts. The first part describes the investment fund market in Poland. The next section presents the key tax rules applicable to closed investment funds and especially those that make this legal form of a fund attractive.
The third part focuses on the construction and the mechanism of the closedend investment funds. The last part analyses interpretations made by the tax authorities and administrative courts corresponding to contributing securities to closed-end investment funds.
pełen tekstCLOSED-END INVESTMENT FUNDS AS A FORM OF THE TAX OPTIMIZATION
Summary
The article presents the possibility of using closed-end investment funds in the tax optimization and discusses the topic of tax interpretations related to acquiring investment certificates in exchange for securities.
The paper is divided into four parts. The first part describes the investment fund market in Poland. The next section presents the key tax rules applicable to closed investment funds and especially those that make this legal form of a fund attractive.
The third part focuses on the construction and the mechanism of the closedend investment funds. The last part analyses interpretations made by the tax authorities and administrative courts corresponding to contributing securities to closed-end investment funds.