The U.S. – Poland Income Tax Treaty

dc.contributor.author	Smiley, Stafford
dc.date.accessioned	2025-04-04T05:14:56Z
dc.date.available	2025-04-04T05:14:56Z
dc.date.issued	2024-12-23
dc.identifier.citation	Smiley S., The U.S. – Poland Income Tax Treaty, [w:] Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II, Kukulski Z., Sęk M. (red.), Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2024, s. 281-288, https://doi.org/10.18778/8331-399-3.22	en
dc.identifier.isbn	978-83-8331-399-3
dc.identifier.uri	http://hdl.handle.net/11089/55235
dc.description.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.	en
dc.language.iso	en
dc.publisher	Wydawnictwo Uniwersytetu Łódzkiego	pl
dc.relation.ispartof	Kukulski Z., Sęk M. (red.), Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II, Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2024;	pl
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.title	The U.S. – Poland Income Tax Treaty	en
dc.type	Book chapter
dc.page.number	281-288
dc.contributor.authorAffiliation	Harvard Law School (1976), Professor, Graduate Tax Program, Georgetown Law Center, Washington	en
dc.identifier.eisbn	978-83-8331-400-6
dc.identifier.doi	10.18778/8331-399-3.22

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