Rafal Mikulski

Rafal Mikulski


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Latest Publications


Polish CIT exemption applies also to special Cypriot funds managed by a corporate body

In a recent Polish Supreme Administrative Court’s award it was confirmed that a non-UCITS fund should benefit from the Polish CIT exemption for investment funds, even if their corporate manager is contracted. The award...more

7/31/2015 - AIFM EEA EU Investment Funds Poland Tax Exemptions UCITS

Tax Review - June 2015

In This Issue: - Compensation for Uncollectible Debts Deprives Taxpayers of Their Eligibility to Benefit from VAT Relief for Bad Debts - Polish Definition of The First Occupation Inconsistent with the VAT...more

6/30/2015 - Corporate Taxes Debt Intangible Property Poland Royalties VAT

Emerging Markets: Non-EU Investment Funds Eligible For Withholding Tax Refund

In Emerging Markets Series of DFA Investment Trust Company (C -190/12), the European Court of Justice (ECJ) confirmed that investment funds based outside the European Union (EU) should benefit from the EU free movement of...more

4/23/2014 - Emerging Markets EU European Court of Justice (ECJ) Foreign Investment Investment Funds Investors

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