Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji:
http://hdl.handle.net/11320/12136
Tytuł: | The German-Polish Tax Problems of Cross-Border Workers in the COVID-19 Pandemic – When the Remedy is Worse than the Problem |
Autorzy: | Morawski, Wojciech Kuźniacki, Błażej |
Słowa kluczowe: | COVID-19 double taxation employment income mutual agreement procedure (MAP) |
Data wydania: | 2021 |
Data dodania: | 24-lis-2021 |
Wydawca: | Wydział Prawa Uniwersytetu w Białymstoku, Temida 2 |
Źródło: | Białostockie Studia Prawnicze, Vol. 26 nr 4, 2021, s. 95-110 |
Abstrakt: | The article pertains to the tax issues arising from the COVID-19 pandemic in respect of cross- border workers. The main issue is the impact of the restriction in cross-border movements during the pandemic on the determination of the place of work. The authors refer to two situations. The first is when a Polish worker employed by a Polish employer and working abroad cannot return to Poland. The second is when he or she performs work at home in Poland instead of at the normal place of work abroad. The authors consider the legal fiction of carrying out work in the place where it would have been done before the pandemic as a rational solution. However, they are strongly critical of the introduction of such solution via the Mutual Agreement. |
Afiliacja: | Wojciech Morawski - Nicolaus Copernicus University in Toruń, Poland Błażej Kuźniacki - Lazarski University, Poland; University of Amsterdam, Netherlands |
Nota biograficzna: | Wojciech Morawski is Associate Professor at the Nicolaus Copernicus University in Toruń and the Head of the Department of Public Finance, at the Faculty of Law and Administration, Nicolaus Copernicus University, in Toruń, Poland. Błażej Kuźniacki is Assistant Professor in the Department of Administrative, Constitutional and Labour Law, Lazarski University, Poland, and Assistant Professor in the Amsterdam Centre for Tax Law, at the University of Amsterdam, Netherlands. |
E-mail: | Wojciech Morawski: wmoraw@umk.pl Błażej Kuźniacki: blazej.kuzniacki@gmail.com |
Sponsorzy: | The article is, inter alia, the result of research carried out by Wojciech Morawski under the grant funded by the National Science Centre (Poland) No. 2019/35/B/HS5/00554 “Interpretation of tax law in the context of passing time” |
URI: | http://hdl.handle.net/11320/12136 |
DOI: | 10.15290/bsp.2021.26.04.06 |
ISSN: | 1689-7404 |
metadata.dc.identifier.orcid: | 0000-0002-2396-9434 0000-0002-3459-7656 |
Typ Dokumentu: | Article |
metadata.dc.rights.uri: | https://creativecommons.org/licenses/by-nc-nd/3.0/deed.pl |
Właściciel praw: | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported |
Występuje w kolekcji(ach): | Białostockie Studia Prawnicze, 2021, Vol. 26 nr 4 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
---|---|---|---|---|
BSP_26_4_W_Morawski_B_Kuzniacki_The_German_Polish_Tax_Problems_of_Cross_Border_Workers_in_the_COVID_19_Pandemic.pdf | 163,92 kB | Adobe PDF | Otwórz |
Pozycja ta dostępna jest na podstawie licencji Licencja Creative Commons CCL