The U.S. – Poland Income Tax Treaty Cover Image

The U.S. – Poland Income Tax Treaty
The U.S. – Poland Income Tax Treaty

Author(s): Stafford Smiley
Subject(s): Law on Economics
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: tax treaties; ratification; U.S. Model
Summary/Abstract: The article deals with the U.S. program of renegotiating all the U.S. income tax treaties including the 2013 tax treaty between the U.S. and Poland. The Author discusses reasons why almost a decade later, neither of these treaties has been ratified by the U.S. Senate.

  • Page Range: 281-288
  • Page Count: 8
  • Publication Year: 2024
  • Language: English
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