{"version":"1.0","provider_name":"TPA Poland","provider_url":"https:\/\/www.tpa-group.pl\/pl\/","author_name":"lukaszbazydlo","author_url":"https:\/\/www.tpa-group.pl\/pl\/author\/lukaszbazydlo\/","title":"Podatek u \u017ar\u00f3d\u0142a w pigu\u0142ce. Us\u0142ugi niematerialne - TPA Poland","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"ROglmToopQ\"><a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/podatek-u-zrodla-w-pigulce-uslugi-niematerialne\/\">Podatek u \u017ar\u00f3d\u0142a w pigu\u0142ce. Us\u0142ugi niematerialne<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.tpa-group.pl\/pl\/news\/podatek-u-zrodla-w-pigulce-uslugi-niematerialne\/embed\/#?secret=ROglmToopQ\" width=\"600\" height=\"338\" title=\"&#8222;Podatek u \u017ar\u00f3d\u0142a w pigu\u0142ce. Us\u0142ugi niematerialne&#8221; &#8212; TPA Poland\" data-secret=\"ROglmToopQ\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","description":"Podatek u\u00a0\u017ar\u00f3d\u0142a (ang. withholding tax, WHT), m\u00f3wi\u0105c w\u00a0najwi\u0119kszym uproszczeniu, to\u00a0mechanizm opodatkowania okre\u015blonych kategorii dochod\u00f3w\/przychod\u00f3w w\u00a0kraju ich powstania. W\u00a0Polsce podatek ten dotyczy przychod\u00f3w zagranicznych podmiot\u00f3w takich jak: dywidendy, odsetki, nale\u017cno\u015bci licencyjne czy\u00a0wynagrodzenie za\u00a0okre\u015blone rodzaje us\u0142ug niematerialnych.\u00a0\u00a0 W\u00a0niniejszym cyklu publikacji przedstawiamy kluczowe informacje dotycz\u0105ce podatku u\u00a0\u017ar\u00f3d\u0142a (WHT), w\u00a0tym m.in.\u00a0kto jest zobowi\u0105zany do\u00a0jego pobrania i\u00a0zap\u0142aty, jakie s\u0105\u00a0stawki podatku, [&hellip;]"}