Exit tax

The publication regards a special regulation – exit tax, which is imposed on taxpayers in connection with a change of residence (emigration) or a transfer of particular assets abroad. It can be imposed both on individuals and corporations. In this case there appears a fiction that a taxpayer dispose...

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Bibliografiske detaljer
Hovedforfatter: Nowak-Piechota, Aneta
Format: Online
Sprog:polsk
Udgivet: Wydawnictwo Uniwersytetu Łódzkiego 2025
Fag:
Online adgang:ONIX_20250307_9788381422369_95
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