Praca z dowolnego miejsca – „treaty shopping” w przebraniu?
DOI:
https://doi.org/10.18778/0208-6069.110.03Słowa kluczowe:
umowy o unikaniu podwójnego opodatkowania, rezydencja podatkowa, opodatkowanie pracy, cyfrowi nomadziAbstrakt
Popularyzacja pracy zdalnej, w wyniku której pojęcie „cyfrowych nomadów” coraz częściej obejmuje pracowników biurowych, sprawia, że konieczne staje się przeanalizowanie ich sytuacji z perspektywy ich opodatkowania. W artykule analizowana jest transgraniczna sytuacja pracowników zdalnych w świetle postanowień umów o unikaniu podwójnego opodatkowania i środków zapobiegających unikaniu opodatkowania. W artykule podjęto próbę odpowiedzi na pytanie, jakie konsekwencje podatkowe wiążą się z wykonywaniem pracy za granicą oraz czy obecny stan międzynarodowego prawa podatkowego pozwala na wykonywanie pracy z dowolnego miejsca.
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