Decision of the Supreme Administrative Court on the taxation of software payments
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The work Decision of the Supreme Administrative Court on the taxation of software payments represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Decision of the Supreme Administrative Court on the taxation of software payments
Resource Information
The work Decision of the Supreme Administrative Court on the taxation of software payments represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Decision of the Supreme Administrative Court on the taxation of software payments
- Language
- eng
- Summary
- This note provides a summary of a recent decision wherein the Court ruled that payments for the right to use computer software are not royalties within the meaning of the Poland-US tax treaty and are not subject to withholding tax in Poland
- Citation source
- In: European taxation. - Amsterdam. - Vol. 42 (2002),
- Language note
- English
Context
Context of Decision of the Supreme Administrative Court on the taxation of software paymentsWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/0CHQkUHYS7c/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/0CHQkUHYS7c/">Decision of the Supreme Administrative Court on the taxation of software payments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>