Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Kwartalnik Prawa Podatkowego

Authors help

  1. 1 Bandzmer M.

Years help

  1. 1 2013

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

Podwójne nieopodatkowanie spółek osobowych w międzynarodowym prawie podatkowym

100%
Bandzmer M.
Kwartalnik Prawa Podatkowego
|
2013
|
issue 2
91-98
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.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.