- Tytuł:
- A Gloss for the Judgement of the Provincial Administrative Court in Rzeszów Dated August 7, 2012, File Ref. No. I SA/Rz 542/12
- Autorzy:
- Dworas-Kulik, Judyta
- Powiązania:
- https://bibliotekanauki.pl/articles/1804420.pdf
- Data publikacji:
- 2019-11-16
- Wydawca:
- Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
- Tematy:
-
seafarers
Polish seamen
taxes
double taxation
work at sea
shipowner - Opis:
- The Polish tax system includes a principle whereby the income obtained by a resident in Poland must be accounted for. However, agreements on the avoidance of double taxation to which Poland is a party may exclude this obligation because they constitute lex specialis in relation to the Polish legislation. The question of taxation of seafarers requires an in-depth analysis not only of national legislation, but also that of other states. When determining tax jurisdiction in respect of seamen it is easy to make a mistake owing to the complicated factual state in addition to the legal status. The presented gloss demonstrates difficulty arising when considering this issue.
- Źródło:
-
Roczniki Nauk Prawnych; 2017, 27, 1; 109-116
1507-7896
2544-5227 - Pojawia się w:
- Roczniki Nauk Prawnych
- Dostawca treści:
- Biblioteka Nauki
Artykuł