TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 23 of DTAA: Income Taxation Rules for Permanent Establishments and Independent Services Clarified Between Poland and Other States.</h1> Article 23 of the Double Tax Avoidance Agreement (DTAA) between Poland and another Contracting State addresses the taxation of income not explicitly covered by other articles in the agreement. Generally, such income is taxable only in the resident's Contracting State. However, if the income is connected to a business or independent personal services conducted through a permanent establishment or fixed base in the other Contracting State, it may be taxed there under Articles 7 or 15. Additionally, income arising in the other Contracting State may be taxed there, and competent authorities can directly communicate to resolve related issues through mutual agreement procedures.
TaxTMI 
TaxTMI 
