Object

Title: Międzynarodowe opodatkowanie emerytur - ujęcie modelowe

PLMET:

click here to follow the link

Alternative title:

International taxation of pensions - a model concept

Description:

Od 2013 pt.: Ekonomia - Wroclaw Economic Review

Abstract:

Along with the changing demographic structure of many countries, especially developed ones, one of the significant social groups are people who receive benefits from old-age security. One aspect of this phenomenon is the issue of taxation of financial benefits received by pensioners in cross-border situ¬ations, in particular when during retirement pensions are paid out of a fund located in the territory of a different country from the one in which the beneficiary resides (tax residence). The taxpayer’s right to tax such pensions is subject to negotiations between states that intend to conclude a double tax treaty, in which they will allocate tax power in this matter. These agreements are modeled on model conventions developed by the OECD and the UN. The purpose of this article is to analyze the legal, economic and administrative aspects resulting from modeled in the model conventions ways of allocating tax rights between the source of pension payment and the residential country of such a benefit

Date issued:

2017

Identifier:

DOI: 10.19195/2084-4093.23.3.11

Language:

pol ; eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661 ; no 3807. Ekonomia, ISSN 2084-4093 ; 23/3, s.159-168

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2017

Autor opisu:

WR U/PAdjm

Object collections:

Last modified:

Feb 25, 2019

In our library since:

Jan 26, 2019

Number of object content hits:

4

All available object's versions:

http://repozytorium.uni.wroc.pl/publication/101318

Show description in RDF format:

RDF

Show description in OAI-PMH format:

OAI-PMH

This page uses 'cookies'. More information