Tax withholding by the remitter based on the example of the lump-sum corporate income tax (WHT) – selected issues
This article deals with the role and responsibility of the remitter in corporate income tax with respect to the socalled “withholding tax” (WHT) levied on income earned by non-residents. The authors focused their considerations on establishing the relationship between the statutorily defined standar...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
The John Paul II Catholic University of Lublin
2022-09-01
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| Series: | Review of European and Comparative Law |
| Subjects: | |
| Online Access: | https://czasopisma.kul.pl/index.php/recl/article/view/13884 |