- Tytuł:
-
Opinia prawna na temat zasad opodatkowania dochodów uzyskanych z pracy najemnej wykonywanej poza granicami Polski przez osobę mającą miejsce zamieszkania w Polsce
Legal opinion on the rules on taxation of income from salaried employment outside Poland earned by a Polish resident - Autorzy:
- Kulicki, Jacek
- Powiązania:
- https://bibliotekanauki.pl/articles/2216621.pdf
- Data publikacji:
- 2016
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
natural person
income tax
international agreement - Opis:
- An individual residing abroad is not subject to Polish tax jurisdiction in relation to the income acquired abroad. In the case of a taxpayer resident in Poland, returning from temporary stay abroad for work purposes, the amount of his income tax due in Poland, payable also on income earned abroad, will be calculated in accordance with the provisions of the Law on Income Tax from Individuals and the agreement on avoidance of double taxation concluded by Poland with the country in which the taxpayer had earned income (receipts). The situation of each such person may be different depending on the country in which he/she obtained income, as well as the fact whether - except for income earned abroad - he/she also obtained in this period income from sources located in Poland.
- Źródło:
-
Zeszyty Prawnicze BAS; 2016, 3(51); 188-195
1896-9852
2082-064X - Pojawia się w:
- Zeszyty Prawnicze BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł