Implementing the ATAD's CFC Rules by Poland contrary to EU primary law: A solitary example or the beginning of infamous trend?

• Main Author: KUZNIACKI, Blazej
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2018
• Subjects: Accounting; Taxation
• Online Access: https://ink.library.smu.edu.sg/soa_research/1758
• Institution: Singapore Management University

This article demonstrates that after the seemingly incorrect implementation of Articles 7-8 of the ATAD, the Polish CFC rules have become blatantly incompatible with the free movement of capital to the extent of their application to companies from third countries (the Polish black list). This study,...