Problematyka podwójnego opodatkowania w polskim prawie podatkowym

Abstrakt

The paper depicts principal questions related to the problem of double international taxation.

The author analyzes the concept and attributes of double taxation by presenting the manners (unilateral, bilateral and multilateral), ensuring the elimination of that negative phenomenon. On the basis of the regulations of Polish tax law and international agreements, the paper has depicted the techniques most often used in preventing double taxation: the method of tax credit, exclusion, deduction and tax lump sum. The paper deals with the fiscal problem current in international relations, and that problem is of great theoretical and practical importance.