Assertion: registered office | /r/SimilarTo | exemption of such gains
Facets:
value: in poland
type: LOCATION
Source sentences:
text: On the other hand, with regard to gains on the disposal of [...] property rights [...] (including shares and pre-emptive rights), under most of double tax treaties (but not all of them) such gains can be taxed only in the country which is the taxpayer’s place of residence or where the taxpayer has its registered office (principal place of business), which in the [...] case of persons whose [...] place of residence or registered office is outside of Poland means exemption of such gains from taxation in Poland.