Wykorzystanie funduszy inwestycyjnych w zarządzaniu grupą kapitałową
Streszczenie
In the last five years it has been growing number of closed-end investment funds. It is the
effect of their usefulness in the tax optimization. It is especially true for individual investors and
for capital group of companies (holdings).
Putting all assets and stocks into one investment fund gives an investor an opportunity to
defer paying income taxes. Income taxes are paid after investor sells participation certificate or
after liquidation of investment fund. All incomes gain by investment fund during existence of
investment fund are free of taxes.