Podwójne nieopodatkowanie spółek osobowych w międzynarodowym prawie podatkowym

• Authors: Bandzmer Marta

Title variants

EN

Double non-Taxation of Partnerships in International Tax Law

• Languages of publication: PL

Abstracts

EN

The status of partnerships causes many problems related to taxation of their income. Non-uniform tax status of partnerships in international tax law may be a cause of, inter alia, double taxation and also double non-taxation. Both phenomena are considered as undesired and there are endeavours to eliminate them. The OECD report about taxation of partnerships, double taxation and double non-taxation was discussed as a case study. This study is dedicated to an analysis of the most typical cases of double non-taxation of partnerships contained in the Report. A conflict of the legal tax status of partnerships and conflict of classification of partners' income from obligation relationships with such partnership were presented.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2013
• Issue: 2
• Pages: 91-98

Contributors

author

Bandzmer Marta