Short-term business travel appears to continue to be on the rise as organizations globalize, work grows more project-oriented, and two-income families become the norm. Including summaries from over 60 countries around the world, Thinking Beyond Borders will assist clients in identifying compliance matters affecting extended business travelers, and developing an approach tailored to their particular organization. The tax considerations are not limited to one industry, population size, country or region but run across all of these factors and more.
A person’s liability for tax in Poland is determined by residence status for taxation purposes and the source of income derived by the individual. Income tax is levied at progressive rates on an individual’s taxable income for the year, which is calculated by subtracting allowable deductions from the total assessable income. In certain cases, income tax is levied using a flat rate tax at 19 or 20 percent.