UKŁAD MIĘDZY RZECZĄPOSPOLITĄ POLSKĄ A WOLNYM MIASTEM GDAŃSK CELEM UCHYLENIA DWUKROTNEGO OPODATKOWANIA W ZAKRESIE DANIN NA PRZYPADEK ŚMIERCI Z DNIA 29 MAJA 1929 R. I JEGO WPŁYW NA POLSKIE PRZEPISY PRAWA PODATKOWEGO
AGREEMENT BETWEEN THE REPUBLIC OF POLAND AND THE FREE CITY OF GDANSK TO ABOLISH DOUBLE TAXATION IN RESPECT OF DEATH DUTIES OF 29 MAY 1929 AND ITS IMPACT ON POLISH TAX LAW

Summary/Abstract: The purpose of this article is to analyse the provisions of the Agreement between the Republic of Poland and the Free City of Gdansk for the elimination of double taxation in respect of death duties of 29 May 1929 (Inheritance Tax Treaty), which was in force between 1933 and 1939. The basic principles eliminating the double taxation problem and the impact on Polish inheritance tax legislation will be discussed.

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