Abstract
The subject of this article is the analysis of reasons and results of determining as well as changing tax residence in the light of Polish personal income tax. This topic underlies a broad concept of migration, especially that of profit-driven character. The author presents this research issue on the basis of the current legislation, doctrine as well as practice of applying the law by the judiciary and the tax autho-rities. The analysis of the valid regulations of tax law leads to the conclusion that the fiscal situation of migrants is so diversified as well as complicated from the legal point of view that it raises justified practical doubts. It is assumed that tax residence is dynamic and thus may change as a result of both intended and unin-tended taxpayers’ actions which may have specific tax law effects. They are reflected not only in tax preferences but also in obligations concerning tax settlements. Apart from ordinary tax consequences of determining or changing tax residence, the author relates also to particular legal solutions such as: exit tax, taxation of foreign controlled companies or appliance of the provisions of Multilateral Convention (MLI). The described issues are significant for both theory and practice of tax law application.
Highlights
English-language translation of that article was financed under Agreement No 645/P-DUN/2018 with funds from the Ministry of Science and Higher Education allocated to the popularization of science
212 Beata Kucia-Guściora only covers sources of income located in one’s country. Such a perspective is adopted in all modern tax systems, though the principles of considering one a resident or non-resident may be determined in various ways on the basis of both the premise of the place of residence or stay or other premises of similar nature
What is important in this context is the right of a non-resident or their payer to apply for a refund of the tax paid
Summary
The issue of migration may be considered from many points of view and constitutes a very interesting and rich research area for many sciences.[2] Undoubtedly, it is an object of the interest of law, including tax law. Taxpayers’ fiscal situation depends on their place of residence, place of stay or their activity which brings economic results. An analysis of the current provisions of tax law allows one to claim that the fiscal situation of migrating individuals, that is, the ones who change their tax residence, is diversified and so complicated in legal terms that it raises justified practical doubts. One may notice that the issue of determining and changing tax residence become a reference point for many tax constructions, and for this reason, they deserve substantive considerations
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