PRACTICAL ASPECTS OF THE AGREEMENT BETWEEN THE POLISH REPUBLIC AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND PROPERTY
Journal Title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej - Year 2015, Vol 6, Issue 2
Abstract
The Slovak Republic is one of the most important economic partners of Poland. Crossborder cooperation between our two countries has been growing continuously for over twenty years. One of the areas of possible conflicts is the way of taxation regarding income and property. Until the end of 2014, Polish entrepreneurs could benefit from the optimization of certain tax burdens, including the non-taxation of dividends paid by companies established in Slovakia. The aim of the paper is to analyze tax problems faced by Polish entrepreneurs conducting business activity in Slovakia and to present the changes that come into force on 1 January 2015 with respect to taxation of income and property.<br/><br/>
Authors and Affiliations
Jadwiga Szczotka
Keywords
Related Articles
- EP ID EP365214
- DOI -
- Views 70
- Downloads 0
HUMAN RIGHTS VERSUS THE ISSUE OF SECURITY IN THE 21st CENTURY; DIFFICULT DILEMMAS
The article depicts the endavours of two American administrations of G.W Bush followed by the president Obama's second term at the office of the USA president aimed at reconciliation of - on one hand - the priority of ho...
INSTYTUCJONALNE WSPARCIE TRANSGRANICZNEGO RYNKU PRACY NA PRZYKŁADZIE EURES-T BESKYDY
Współczesny rynek pracy stawia przed pracownikami coraz więcej wyzwań. Jednym z nich jest konieczność poszukiwania pracy w krajach innych, niż kraj pochodzenia. Rosnąca mobilność pracowników jest poniekąd wymuszona stane...
THE ROLE OF MILITARY POLICE IN THE SLOVAK SYSTEM OF INTERNAL SECURITY. RESEARCH REPORT
The aim of the paper is to present results of research on social and expert perception of Military Police in the Slovak Republic. In addition to the research results the paper also features detailed description of the Sl...
MANAGEMENT IN THE FRENCH SYSTEM OF POLICE EDUCATION ON THE EXAMPLE OF FRANCE’S NATIONAL POLICE COLLEGE – OUTLINE OF ISSUES
The aim of the study is presentation of the French system of police education on the example of its central academic institution - France’s National Police College. The paper describes the management system of the Colleg...
OPODATKOWANIE SPÓŁKI ZAGRANICZNEJ DZIAŁAJĄCEJ NA RYNKU ALTERNATYWNEGO SYSTEMU OBROTU (NEWCONNECT) – W ŚWIETLE POPULO TRIBUTUM REGULAS
W artykule dokonano analizy regulacji prawnych i aspektów podatkowych wprowadzenia na rynek Newconnect spółki zagranicznej. Interpretacja przedmiotowych przepisów musi być oparta o ich zgodność z zasadami podatkowymi. Au...