Interpretation of the work sluzbowy revokes tax break for relocations

Szymanska, Anna
September 2001
Warsaw Business Journal;9/17/2001, Vol. 7 Issue 38, p9
Focuses on the recognition of tax exemption for transferred employees under the provisions of the Personal Income Tax Act in Poland. Meaning of the word 'Stuzbowo'; Interpretation given to the term by NSA; Distinction between employment relationship and stuzbowy relationship under the Labor Code.


Related Articles

  • INTERNATIONAL TAX. Reid, Alan; Secular, Leslie // Accountancy;Jul1985, Vol. 96 Issue 1103, p34 

    Reports on various taxation developments in Canada as of July 1985. Budget's aim to bring greater equity to the income tax system; Exemption from non-resident withholding tax; Issuance of a discussion paper on the transfer of tax losses.

  • A PROPOSAL FOR PRO-RATING PERSONAL DEDUCTIONS AND EXEMPTIONS BETWEEN TAXABLE AND NONTAXABLE INCOME. Quindry, Kenneth E.; Biermeier, Bruce; Soule, Don M. // National Tax Journal;Mar68, Vol. 21 Issue 1, p94 

    This article discusses the proposal for pro-rating personal deductions and exemptions between taxable and nontaxable income in the U.S. The personal exemption serves a number of useful purposes, including the exemption of a minimum of income for taxpayers who have dependents or are aged or...

  • Pension earnings cap.  // Accountancy;Apr93, Vol. 111 Issue 1196, p19 

    The article reports on the retention of the maximum level of earnings from which contributions into occupational pension schemes and into personal pension schemes may be made without tax relief in Great Britain. The maximum level of earnings continues to be 75,000 pounds from 1993 to 1994....

  • TAX PLANNING: Relief roles.  // Design Week (Online Edition);2/17/2011, p1761 

    The article discusses various issues that relates to simplification of procedures that relates to tax relief's and exemptions systems. It mentions a report by the Great Britain's Office of Tax Simplification that aims to provide prime objectives behind the simplification of tax system. It also...

  • Profit-related pay phased out. Champ, Hamish; Dunham, Robin; Irvine, Julia; Maddalena, Christina; Meek, Vicky // Accountancy;Jan1997, Vol. 119 Issue 1241, p89 

    The article reports on the phase out of income tax relief for profit-related pay in Great Britain. The tax relief will be phased out over a three to four-year period. For profit periods beginning before January 1, 1998, there will be no change in relief. Between January 1, 1998 and December 31,...

  • A TAX CREDIT SCHEME FOR BRITAIN? -- A REVIEW OF THE BRITISH GOVERNMENT'S GREEN PAPER. Glennerster, Howard // Journal of Human Resources;Fall73, Vol. 8 Issue 4, p422 

    This article discusses the tax credit scheme published in Great Britain in October 1972. Unlike some of the so-called negative income tax schemes in the U.S., the British scheme depends on using the normal income tax structure both to pay out cash and to collect revenue. Moreover, initial public...

  • Tax Foundation questions credit union tax exemption. Hoover, Kent // Buffalo Law Journal;3/10/2005, Vol. 77 Issue 20, p4 

    Provides information on a Tax Foundation study on the federal income tax exemption granted to credit unions in the U.S. Reason credit unions were granted a tax exemption; Arguments of the Credit Union National Association against the Tax Foundation study; Objective of a loan program opened by...

  • Nearly half of Americans escape federal income tax. Ohlemacher, Stephen // Buffalo Law Journal;4/12/2010, Vol. 82 Issue 29, p4 

    The article reports that over 47% of Americans will not pay income taxes for 2009 due to very low income taxes or tax liability elimination from credits, deductions and exemptions.

  • Recent Tax Cases.  // Accountancy;Mar1968, Vol. 79 Issue 895, p187 

    The article provides information on tax cases in Great Britain. The featured cases involving income tax include transaction in securities, capital allowances, exemption for charities and valuation. The case on estate duty focuses on discretionary trust. A case on revenue devoted to nuclear...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics