Poland: Decision of the Supreme Administrative Court on the taxation of software payments

• Autores: Aleksandra Ostaszewska
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 5, 2002, págs. 202-204
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • 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.