Object's details: Międzynarodowe opodatkowanie emerytur – ujęcie modelowe

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Międzynarodowe opodatkowanie emerytur – ujęcie modelowe
• Alternative title:
  
  
  International taxation of pensions - a model concept
• Creator:
  
  
  Lipniewicz, Rafał
  
• Subject and Keywords:
  
  
  pensions
   ;
  double taxation
   ;
  residence principle
   ;
  source principle
   ;
  
  
  emerytury
   ;
  opodatkowanie
   ;
  świadczenia emerytalne
   ;
  opodatkowanie emerytur
• 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
• Place of publishing:
  
  Wrocław
• Publisher:
  
  Wydawnictwo Uniwersytetu Wrocławskiego
• Contributor:
  
  
  Dybał, Mariusz
  :
  Redaktor,
• Date issued:
  
  2017
• Date copyrighted:
  
  2017
• Resource Type:
  
  
  tekst
• Detailed Type:
  
  
  czasopisma online
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:94210  ; https://doi.org/10.19195/2084-4093.23.3.11  ;
  ISSN 2084-4093
• Language:
  
  pol
• Abstract Language :
  
  eng
• Relation:
  
  Acta Universitatis Wratislaviensis, ISSN 0239-6661 ; no 3807. Ekonomia, ISSN 2084-4093 ; 23/3, s.159-168
• WUL Catalog:
  
  
  https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:109884
• Is version of:
  
  
  Czasopisma Naukowe w Sieci
• Rights holder:
  
  Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.
• Location of original object:
  
  
  Biblioteka Wydziału Prawa, Administracji i Ekonomii
• Autor opisu:
  
  WR U/PAdjm

Object is located in the collections:

Additional information

• Creation date: 2019-01-26
• Last modification date: 2024-08-30
• Content object's number of views: 167
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• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/94210/PDF.json