Determining and Changing Tax Residence – the Effects on Individuals

Beata Kucia-Guściora2025-07-252025-07-2520192080-108410.7206/kp.2080-1084.350https://repozytorium.kozminski.edu.pl/handle/item/2170CC-BY-NC-ND-4.0tax residenceresidentnon-residentpersonal income taxexit taxcontrolled foreign companiesMultilateral Convention (MLI)tax residenceresidentnon-residentpersonal income taxexit taxcontrolled foreign companiesMultilateral Convention (MLI)Determining and Changing Tax Residence – the Effects on IndividualsDetermining and Changing Tax Residence – the Effects on IndividualsArticle