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1

Determining and Changing Tax Residence – the Effects on Individuals

100%

Kucia-Guściora B.

Krytyka Prawa. Niezależne studia nad prawem

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2019

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vol. 11

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issue 4

210-231

EN

The subject of this article is the analysis of reasons and results of determining as well as changing tax residence in the light of Polish personal income tax. This topic underlies a broad concept of migration, especially that of profit-driven character. The author presents this research issue on the basis of the current legislation, doctrine as well as practice of applying the law by the judiciary and the tax autho-rities. The analysis of the valid regulations of tax law leads to the conclusion that the fiscal situation of migrants is so diversified as well as complicated from the legal point of view that it raises justified practical doubts. It is assumed that tax residence is dynamic and thus may change as a result of both intended and unin-tended taxpayers’ actions which may have specific tax law effects. They are reflected not only in tax preferences but also in obligations concerning tax settlements. Apart from ordinary tax consequences of determining or changing tax residence, the author relates also to particular legal solutions such as: exit tax, taxation of foreign controlled companies or appliance of the provisions of Multilateral Convention (MLI). The described issues are significant for both theory and practice of tax law application.

2

Reform of International Taxation In Russia

100%

Kilinkarova E.

Financial Law Review

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2020

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vol. 19

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issue 3

20-35

EN

This contribution deals with signifi cant changes in regulation of cross-border taxation in Russia that have been introduced since 2014 mainly due to the impact of the governmental policy of deoffshorization aimed at fighting the offshore character of Russian economy. At the same time participation in the OECD BEPS Project also infl uenced the international tax landscape in Russia. The analysis of the key substantive and procedural rules that were introduced in the course of the international tax reform in Russia is the key goal of the article. The author covers controlled foreign companies rules, management test for corporate tax residence, beneficial ownership concept, automatic exchange of information and key changes in the tax treaty network. The author aims to show steps that were taken by Russia in its reform of international taxation in order to confi rm the hypothesis that in cross-border taxation Russia uses the widespread mechanisms and soft law recommendations while going its own way and often setting its own versions of the main elements of the international taxation landscape. Another important issue under consideration is the balance between unilateral, bilateral and multilateral regulation of international taxation in Russia.

3

Ustalenie i zmiana rezydencji podatkowej – skutki dla osób fizycznych

67%

Kucia-Guściora B.

Krytyka Prawa. Niezależne studia nad prawem

|

2019

|

vol. 11

|

issue 4

182-209

EN

The subject of this article is the analysis of reasons and results of determining as well as changing tax residence in the light of Polish personal income tax. This topic underlies a broad concept of migration, especially that of profit-driven character. The author presents this research issue on the basis of the current legislation, doctrine as well as practice of applying the law by the judiciary and the tax autho-rities. The analysis of the valid regulations of tax law leads to the conclusion that the fiscal situation of migrants is so diversified as well as complicated from the legal point of view that it raises justified practical doubts. It is assumed that tax residence is dynamic and thus may change as a result of both intended and unin-tended taxpayers’ actions which may have specific tax law effects. They are reflected not only in tax preferences but also in obligations concerning tax settlements. Apart from ordinary tax consequences of determining or changing tax residence, the author relates also to particular legal solutions such as: exit tax, taxation of foreign controlled companies or appliance of the provisions of Multilateral Convention (MLI). The described issues are significant for both theory and practice of tax law application.

PL

Przedmiotem opracowania jest analiza przesłanek i skutków ustalenia i zmiany rezydencji podatkowej w świetle polskiego podatku dochodowego od osób fizycznych. Problematyka ta wpisuje się w szerokie zagadnienie migracji w szczególności o charakterze zarobkowym. Autorka dokonuje prezentacji zagadnienia badawczego w oparciu o aktualne ustawodawstwo, dorobek doktryny oraz wskazuje na praktykę stosowania prawa przez sądownictwo i organy podatkowe. Analiza aktualnych przepisów prawa podatkowego pozwala twierdzić, że sytuacja podatkowa osób migrujących jest zróżnicowana i na tyle skomplikowana pod względem prawnym, że wzbudza uzasadnione wątpliwości praktyczne. W opracowaniu przyjęto założenie, że rezydencja podatkowa ma charakter dynamiczny, więc może ulegać zmianom jako wynik zamierzonego lub niezamierzonego działania podatników, które wywołują określone skutki prawnopodatkowe. Mają one wyraz zarówno w preferencjach podatkowych, jak obowiązkach w zakresie rozliczeń podatkowych. Autorka obok zwyczajnych następstw podatkowych ustalenia lub zmiany rezydencji podatkowej odnosi się do szczególnych rozwiązań prawnych, takich jak: podatek od niezrealizowanych zysków, opodatkowanie zagranicznych spółek kontrolowanych, czy stosowanie postanowień Konwencji MLI. Poruszone kwestie mają istotne znaczenie tak dla teorii, jak praktyki stosowania prawa podatkowego.

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2 Krytyka Prawa. Niezależne studia nad prawem

1 Financial Law Review

2 Kucia-Guściora B.

1 Kilinkarova E.

1 2020

2 2019

Determining and Changing Tax Residence – the Effects on Individuals

Reform of International Taxation In Russia

Ustalenie i zmiana rezydencji podatkowej – skutki dla osób fizycznych