Emerging Markets Series of DFA Investment Trust Company, un fondo de inversión norteamericano cuya actividad consiste, en particular, en adquirir participaciones en sociedades polacas, solicitó en 2010 a la Administración tributaria polaca la devolución del exceso del impuesto de sociedades pagado a tipo fijo, correspondiente a los ejercicios de 2005 y 2006. Dicho impuesto había gravado en un 15 % los dividendos pagados al fondo por las sociedades establecidas en Polonia.
Emerging Markets Series of DFA Investment Trust Company, an American investment fund, one part of its business consisting in investment in Polish companies, requested in 2010 from the Polish tax authority the refund of an overpayment of flat-rate corporation tax for the years 2005 and 2006. That tax had been levied, at a rate of 15%, on dividends paid to the fund by the companies established in Poland.