Tax Treaty Case Law around the Globe 2022
1. Aufl. 2023
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24.1. Introduction
The issue in the case decided by the Polish Supreme Administrative Court on (II FSK 2241/20) concerned taxation in Poland of the part of income earned by a Danish tax resident from an employment relationship with a Polish employer which relates to work performed during business trips outside Poland under article 14(2) of the Poland-Denmark Income and Capital Tax Treaty (2001) (hereinafter the Treaty).
Article 14(1) of the Treaty stipulates that subject to the provisions of articles 15, 17 and 18, the salaries, wages and other similar remuneration derived by a resident of a contracting state in respect of an employment shall be taxable only in that state unless the work is performed in the other contracting state. If the employment is so exercised, the remuneration derived therefrom may be taxed in that other state.
Pursuant to paragraph 2, notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a contracting state in respect of an employment exercised in the other Contracting State shall be taxable only in that first state if:
the recipient is resident in the other State for a period or periods not exceeding 183 days in to...