Work from Anywhere: Treaty Shopping in Disguise?

Natalia Jarzębowska

doi:10.18778/0208-6069.110.03

Autor

Natalia Jarzębowska University of Lodz https://orcid.org/0000-0002-0365-8233

DOI:

https://doi.org/10.18778/0208-6069.110.03

Słowa kluczowe:

umowy o unikaniu podwójnego opodatkowania, rezydencja podatkowa, opodatkowanie pracy, cyfrowi nomadzi

Abstrakt

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.

Pobrania

Brak dostępnych danych do wyświetlenia.

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