Agreements concluded in the 1920s with Czechoslovakia, Austria and Hungary and the multilateral Miskolc Agreement of 1977 as the basic treaties binding upon Poland to prevent double taxation of immovable and movable deceased’s estate

Agreements eliminating double taxation of immovable and movable property included in the deceased’s estate are rare in terms of practical application of treaties in the Republic of Poland. These are agreements dating back to the interwar period, and the scope of their influence on the domestic pract...

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Bibliographic Details
Main Author: Paweł Czubik
Format: Article
Language:English
Published: MINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND) 2022-09-01
Series:Nieruchomości@
Subjects:
Online Access:http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0015.9849