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Tax Burden on Services Purchased From Foreign Entities

Summary/Abstract: Purpose – explanation of the tax implications of the services purchased from foreign entities in light of changes introduced on 1 January 2017. Design/methodology/approach – studies of literature, analysis of tax interpretation and legal acts. Findings – pointed out tax implications of the new changes introduced and the current position of the tax authorities in the areas of withholding tax settlement. Originality/value – this paper has cognitive value about current problems of polish taxpayers with regard to the settlement of withholding taxes on purchased services from foreign entities.

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