The U.S. – Poland Income Tax Treaty

Stafford Smiley

doi:10.18778/8331-399-3

The U.S. – Poland Income Tax Treaty

Stafford Smiley

Harvard Law School (1976), Professor, Graduate Tax Program, Georgetown Law Center, Washington

Publication:

Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II

Pages: 281-288

DOI: https://doi.org/10.18778/8331-399-3.22

Keywords: tax law, development of tax law, taxpayers’ rights, Włodzimierz Nykiel

Published: 23 December 2024

Categories: Law, Open Access

Downloads

PDF

The article deals with the U.S. program of renegotiating all the U.S. income tax treaties including the 2013 tax treaty between the U.S. and Poland. The Author discusses reasons why almost a decade later, neither of these treaties has been ratified by the U.S. Senate.

License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

Smiley, S. (2024). The U.S. – Poland Income Tax Treaty. In Z. Kukulski & M. Sęk (Eds.), Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II (pp. 281-288). Lodz University Press. https://doi.org/10.18778/8331-399-3.22

Download Citation

The U.S. – Poland Income Tax Treaty

Abstract

License

How to Cite

Category

Series

Most read in 90 days

Latest publications

Mapa strony

Księgarnia

Social Media