The German-Polish Tax Problems of Cross-Border Workers in the COVID-19 Pandemic – When the Remedy is Worse than the Problem

Pole DC	Wartość	Język
dc.contributor.author	Morawski, Wojciech	-
dc.contributor.author	Kuźniacki, Błażej	-
dc.date.accessioned	2021-11-24T08:59:15Z	-
dc.date.available	2021-11-24T08:59:15Z	-
dc.date.issued	2021	-
dc.identifier.citation	Białostockie Studia Prawnicze, Vol. 26 nr 4, 2021, s. 95-110	pl
dc.identifier.issn	1689-7404	-
dc.identifier.uri	http://hdl.handle.net/11320/12136	-
dc.description.abstract	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.	pl
dc.description.sponsorship	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”	pl
dc.language.iso	en	pl
dc.publisher	Wydział Prawa Uniwersytetu w Białymstoku, Temida 2	pl
dc.rights	Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported	-
dc.rights.uri	https://creativecommons.org/licenses/by-nc-nd/3.0/deed.pl	-
dc.subject	COVID-19	pl
dc.subject	double taxation	pl
dc.subject	employment income	pl
dc.subject	mutual agreement procedure (MAP)	pl
dc.title	The German-Polish Tax Problems of Cross-Border Workers in the COVID-19 Pandemic – When the Remedy is Worse than the Problem	pl
dc.type	Article	pl
dc.rights.holder	Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported	pl
dc.identifier.doi	10.15290/bsp.2021.26.04.06	-
dc.description.Email	Wojciech Morawski: wmoraw@umk.pl	pl
dc.description.Email	Błażej Kuźniacki: blazej.kuzniacki@gmail.com	pl
dc.description.Biographicalnote	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.	pl
dc.description.Biographicalnote	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.	pl
dc.description.Affiliation	Wojciech Morawski - Nicolaus Copernicus University in Toruń, Poland	pl
dc.description.Affiliation	Błażej Kuźniacki - Lazarski University, Poland; University of Amsterdam, Netherlands	pl
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dc.description.volume	26	pl
dc.description.number	4	pl
dc.description.firstpage	95	pl
dc.description.lastpage	110	pl
dc.identifier.citation2	Białostockie Studia Prawnicze	pl
dc.identifier.orcid	0000-0002-2396-9434	-
dc.identifier.orcid	0000-0002-3459-7656	-
Występuje w kolekcji(ach):	Białostockie Studia Prawnicze, 2021, Vol. 26 nr 4

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