Conventions for the avoidance of double taxation as acts of international and domestic law: consequences of applying tax agreements with differences between official language versions. Commentary to the verdict of the Polish Supreme Administrative Court of 18 April 2023, II FSK 400/21
The author discusses the verdict of 18 April 2023 issued by the Polish Supreme Administrative Court in case II FSK 400/21 concerning the obligations of a Polish entity (tax remitter) in the area of uncollected flatrate corporate income tax – also referred to as withholding tax or WHT – on payments...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
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The John Paul II Catholic University of Lublin
2024-12-01
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| Series: | Studia Prawnicze KUL |
| Subjects: | |
| Online Access: | https://czasopisma.kul.pl/index.php/sp/article/view/17321 |
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