The State-Owned Company as a withholding agent of a flat-rate personal income tax – interpretation problems
This article aims at analysing Article 30(1) points 15) and 16) of the Personal Income Tax Act to indicate the conditions for recognizing a company, which is for the purposes of this article referred to as a State-Owned company, as a withholding agent of a flat-rate personal income tax. In the light...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-09-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.021 |
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