Frontiers in tax – December 2017

Frontiers in tax – December 2017

The current issue of Frontiers in tax includes information on the most important changes in the scope of the personal income tax, such changes to be faced by both the employers and the employees. The authors present, among others changes, concerning, among others, the income tax threshold, amounts of tax exemptions and the flatrate tax on renting or taxation applicable to incentive programs. The magazine also presented information about new provisions on the applicability of 50% revenue earning cost to the copyright transfer.

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In this issue:

  • Incentive programs taxation in the light of amendment of the Personal Income Tax Act
  • Overlapping of social security schemes in the light of lifting the premium limit
  • 50% revenue earning cost for authors – increased limit and limited group of authorised persons
  • Flat-rate tax on renting

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