Opinia prawna na temat możliwości zawarcia umowy o unikaniu podwójnego opodatkowania między Rzecząpospolitą Polską a Tajwanem

• Authors: Agnieszka Grzelak

Title variants

EN

Legal opinion on the possibility of concluding an agreement on the avoidance of double taxation between the Republic of Poland and Taiwan

Abstracts

EN

According to the view expressed in the opinion, currently Taiwan cannot be a party to an international agreement within the meaning of the existing Act on International Agreements of 2002. The conclusion of an agreement between the trade offices of both parties, which would be of private-law character, and which then would have influence on tax regulations in Poland and Taiwan, would have to result in changes in domestic statutory legislation. It is the only acceptable solution.

Keywords

EN

Taiwan; international agreement

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2015
• Issue: 3(47)
• Pages: 104-113

Dates

published

2015

Contributors

author

Agnieszka Grzelak

• Szkoła Główna Handlowa w Warszawie

Identifiers

Biblioteka Nauki

6567748