@misc{Stasiak_Agnieszka_Działalność_2023,
 author={Stasiak, Agnieszka},
 copyright={Copyright by CNS},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego sp. z o.o., Wrocław 2023},
 address={Wrocław},
 howpublished={online},
 year={2023},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={The purpose of this article is to determine the exact meaning behind the definition of research and development activities in the IP-Box regulation on the example of programmer services. This aim is achieved by analyzing legal regulations on IP-Box, tax explanations, individual interpretations, and administrative court decisions. Firstly, the legal construction of the definition of research and development activity is presented. Next, the model of a programmer and the services provided by the programmer created for the purposes of this article is described. Next, the model of the programmer’s services is qualified as a research and development activity. Finally, the practice of tax authorities on the subject of the possibility for programmers to benefit from the IP-Box tax preference is presented. The article proves that the key issue in the application of the IP-Box is determining the definition of the term ‘research and development activity’, and indicates the basic problems in the qualification of the taxpayer’s activity as research and development activity.},
 type={text},
 title={Działalność badawczo-rozwojowa w konstrukcji prawnej IP-Box na przykładzie usług programistów},
 doi={https://doi.org/10.19195/1733-5779.43.9},
 keywords={IP-Box, taxes, software developer, research and development activities},
}