METHODS OF PREVENTING DOUBLE TAXATION IN THE AREA OF PERSONAL INCOME TAXATION INCLUDING THE RULES OF FREE MOVEMENT OF WORKERS
Journal Title: International Journal of Legal Studies ( IJOLS ) - Year 2019, Vol 5, Issue 1
Abstract
In European Union countries, income from hired labor is taxed in the country in which the work is done. Regardless of this, taxpayers who are subject to unlimited tax liability in Poland are obliged to settle this income also in Poland. To avoid double taxation of the same income, double taxation conventions are concluded between countries. They provide for two methods of avoiding double taxation: the exclusion method with progression and the method of proportional deduction (credit, tax credit). Certain double taxation conven-tions concluded by Poland, exempt from taxation in Poland the income from hired work performed in another country (taxed in the country in which the work was performed). These incomes are taken into account in the annual settlement submitted in Poland only when the taxpayer also achieved income subject to taxation in Poland on general principles. Income from work abroad, exempted from taxation under a bilateral agreement, is then used to determine the interest rate, which will then be applied to the taxation of income in Poland.<br/><br/>In European Union countries, income from hired labor is taxed in the country in which the work is done. Regardless of this, taxpayers who are subject to unlimited tax liability in Poland are obliged to settle this income also in Poland. To avoid double taxation of the same income, double taxation conventions are concluded between countries. They provide for two methods of avoiding double taxation: the exclusion method with progression and the method of propor- tional deduction (credit, tax credit). Certain double taxation conventions concluded by Poland, exempt from taxation in Poland the income from hired work performed in another country (taxed in the country in which the work was performed). These incomes are taken into account in the annual settlement submitted in Poland only when the taxpayer also achieved income subject to taxation in Poland on general principles. Income from work abroad, exempted from taxation under a bilateral agreement, is then used to determine the interest rate, which will then be applied to the taxation of income in Poland.<br/><br/>
Authors and Affiliations
Krzysztof Żuk
Keywords
Related Articles
- EP ID EP640773
- DOI 10.5604/01.3001.0013.3245
- Views 103
- Downloads 0
IMPLEMENTATION OF THE MERITOCRATIC PRINCIPLE IN EUROPEAN PUBLIC ADMINISTRATION SYSTEMS
The article analyzed the experience of forming the personnel of the public administration system in France, Germany, Great Britain, Poland, Latvia. The author defined the procedures for selection and formation of a manag...
HELP FOR UNEMPLOYMENT: WORLD EXPERIENCE AND WAYS OF IMPLEMENTATION IN UKRAINE
The article deals with theoretical and methodological analysis of world experience in the development and implementation of mechanisms for the appointment of unemployment benefits and determining the ways of its applicat...
LEGAL ASPECTS OF CUSTOMS RISK MANAGEMENT IN UKRAINE
Legal framework is a core element of every public activity. Customs affairs are not an exception. Main source of customs regulation in Ukraine is a Customs Code adopted in 2012. According to article 320 of Ukrainian Cust...
MAJĄTEK JAKO PRZEDMIOT OPODATKOWANIA W UJĘCIU PRAWNYM
Podatek majątkowy to podatek którego wartość wylicza się na podstawie posiadanego majątku, czyli inaczej niż w większości innych podatków gdzie opodatkowany jest przyrost majątku. Na masę majątkową mogą się składać m.in....
PROGRAM MIESZKANIE PLUS JAKO ISTOTNY CZYNNIK POLITYKI SPOŁECZNOGOSPODARCZEJ ORAZ POPRAWY SYTUACJI MIESZKANIOWEJ W POLSCE
Uruchomiony w kwietniu 2016 roku program Rodzina 500 Plus znacznie zmniejsza skalę poziomu ubóstwa w rodzinach wielodzietnych, przyczynia się do wzrostu konsumpcji i być może także do wzrostu dzietności w Polsce. Drugim...