Considering establishment in Poland and the preferred form thereof, one must take into account the tax burdens on profits derived from Poland. In case of establishment in form of a company – body corporate – the issue includes taxation of income from the shares in the company’s capital transferred to India in form of dividends. The legal basis for determining taxation of dividends transferred from Poland to India is the Polish Corporate Income Tax Act and the Double Tax Treaty between India and Poland.
Report content:
- Definition
- Taxation
- Conditions for application of the favourable rate
- Elimination of double taxation
- Available exemption and conditions thereof
