The subject of the author’s research are literary texts of the chronicle type, read as texts rather than as sources of learning historical facts (in the case of historians) or the history of artistic forms (in the case of literature specialists). the author compares two chronicles from the same territory: The Żywiec Chronicles from the Ancient Times to 1845, written by Franciszek Augustin (mid-19th century) and Chronography by Jędrzej Komoniecki (early 18th century), attempting to employ a semiotic approach to interpreting them. the differences between the two analysed accounts result from changes in the reading of the world, which occurred between the early 18th century and the mid-19th century. this is visible for example in the methodology of hierarchizing the importance of facts and “finding” their meaning by the authors of the two chronicles. the 19th--century account largely conforms to the rigours of the genre, with its limitations with regard to poetics, rhetoric, forms, and techniques of presenting events. in Chronography, the limitations imposed by literary conventions are shattered by the force of the narrative, by searching for unusual things, curiositates, marvels, unexplained phenomena and wonders which can be observed at fairs and executions. in Komoniecki’s work, the rigours of the chronicler’s presentation are jumbled with the style of other accounts; poetics – and, most importantly, the related semiotics – intermingle. this is at odds with the style of the 19th-century chronicle, whose attention is focused on facts. On the basis of his observations, the author argues that the main task of a historian of culture should be to attempt to reconstruct “reading” competences, notions and most importantly semiotics, which “rule” perception, sequencing reality, separating, hierarchizing and legitimising “facts.” Consequently, the history of culture becomes also the history of communication, since the analysed texts also need to be seen in broad communication contexts. the author also argues that the reconstruction of the semiotics of both discussed chronicles requires an analysis of their texts as texts and capturing their various narrative strategies, poetics, rhetoric, topic, intertextual tensions resulting e.g. from the presence of elements of oral culture, information and structures of colloquial thinking, quotes and semi-quotes of folklore and scientific knowledge, literary topoi and old beliefs.
Taxpayers establishing their economic and personal interests in more than one country run the risk of becoming a tax resident in more than one tax jurisdiction. The problem of possible double residency shall be solved by Article 4(2) and (3) (the so-called Tie-Breaker Rule) of the OECD Model Tax Convention. Both articles are falling back on national legal definitions, which raises the risk of their different interpretation by the participating countries. The aim of the study is to demonstrate the differences in interpretation of such terms as “resident”, “permanent home”, “centre of vital interests” and “habitual abode” in Poland and Germany. The authors also try to find out whether and how the consistency of the decision- -making process can possibly be achieved. The analysis shows that it can be supported by the efficient and effective information exchange processes as well as increased international cooperation between the tax administrations and the administrative courts. As a research tool the authors used an analysis of subject-matter literature, legal acts, and court decisions.
PL
Podatnicy prowadzący swoje sprawy biznesowe i prywatne w kilku państwach równocześnie ponoszą ryzyko zyskania rezydencji podatkowej w więcej niż jednej jurysdykcji podatkowej. Problem możliwej podwójnej rezydencji powinien być rozwiązany za po- średnictwem art. 4 ust. 2 oraz 3 Modelowej konwencji OECD (tie-breaker rule). Jako że wskazane artykuły odnoszą się do definicji zawartych w prawie krajowym, może to prowadzić do odmiennej interpretacji ze strony poszczególnych państw – stron umowy. Celem artykułu jest przedstawienie różnic w interpretacji takich pojęć, jak: rezydent podatkowy, stałe miejsce zamieszkania, centrum interesów życiowych oraz miesce zwykłego pobytu w Polsce i w Niemczech. Autorzy próbują również odpowiedzieć na pytanie, czy i w jaki sposób może zostać osiągnięta spójność decyzyjna w tym zakresie. Analiza wskazuje, że do jej osiągnięcia może przyczynić się wydajny i efektywny system wymiany informacji, jak również wzmożona współpraca międzynarodowa pomiędzy administracjami podatkowymi i sądami administra-cyjnymi stron umowy. Jako narzędzia badawcze wykorzystano analizę literatury przedmiotu, aktów prawnych oraz orzecznictwa.
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