Decision of the Supreme Administrative Court on the taxation of software payments

Journal
Boeijen-Ostaszewska, A. van
European Taxation 2002 (Volume 42), No. 5
PriceUSD 45

This note provides a summary of a recent decision wherein the Court ruled that payments for the right to use computer software are not royalties within the meaning of the Poland-US tax treaty and are not subject to withholding tax in Poland.