Stosowanie przepisów umowy między Rzecząpospolitą Polską a Chińską Republiką Ludową w sprawie unikania podwójnego opodatkowania i zapobiegania uchylaniu się od opodatkowania w zakresie podatków od dochodu

Abstract

Application of the Provisions of the Agreement between the Republic of Poland and the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Modern business world is becoming more international and even more global. Multinational corporations have been around for a long time, and in the era of globalization and the Internet every small business entity can become an international player. Consequently, natural existence of the modern business world is the operation at different legal and tax systems. Moreover, it is not just about tax rates. Various states have even different principles of tax law and tax rules. This article presents potential problems in the context of double taxation for polish entrepreneur who is planning its business activities in the territory of China, Hong Kong and Macao. Based on business examples Author explains tax consequences of a constitutional principle formulated by Deng Xiaoping – One China, Two Systems.