Ministerstwo Finansów na YouTube uczy Polaków r...

Ministerstwo Finansów na YouTube uczy Polaków r...

[Gość: Vatenwall]

bez VAT, bez VAT... bez VAT bez VAT bez VAT ;) urzędniczki siedzą, ale żeby ulga rodzinna, fuuuuj!

>>> Chciałbyś por..ać?

[aboutblank]

Spokojnie oni sami cię wyru..ją! :D:D:D:D:D

Ministerstwo Finansów na YouTube uczy Polaków r...

[ador43]

Wplywy Panstwa powiekszyly by sie kiedy by wszyscy te podatki placili.Kto nie placi,najwiekszy posiadacz ziemski w Polsce,jest ko Kosciol Katolicki.Prawie milion hektarow jest nieopodatkowanych,dalo by to pokazna sume do budzetu panstwa.

Ta "urzędniczka" z klipa filmowego MF powinna

[Gość: Gay_Jarek]

erotycznie zdjąć klipsa z włosów, targnąć głową na prawo i na lewo potem skoczyć na jeźdźca na podatnika.
Wtedy bym uwierzył w e-deklaracje podatkowe Ministerstwa Finansów.

Szybko rośnie - Jak to rozumieć?

[Gość: pytam]

"Liczba podatników składających PIT przez internet szybko rośnie - z 390 w 2009 r. do 320 tys. rok później."

[Gość: pytam]

O już wiem. Pokazała się moja wiadomość i dopiero zobaczyłem,że 390 to sztuk a nie tysięcy sztuk. Znaczy swoje poczytałem ze zrozumieniem :)

[Gość: JasioWedrowniczek]

Krzywa jednak rosnie! No to zuchy z was!

Ministerstwo Finansów na YouTube uczy Polaków r...

[Gość: klm]

"...Liczba podatników składających PIT przez internet szybko rośnie - z 390 w 2009 r. do 320 tys. rok później..."

aha, według autora 320 to to więcej niż 390... pewnie cała reszta wywodów jest równie rzetelna...

Ministerstwo Finansów na YouTube uczy Polaków r...

[Gość: klm]

faktycznie, ale zmyłka!!!

:)))))

Mnie się podoba!

[Gość: ala]

Mnie się podoba! Coś niesztampowego, innego, z pomysłem... Super!

Amerykanskie formularze podatkowe

[Gość: anonymous]

Amerykanskie formularze podatkowe ktorych POD ZADNYM POZOREM NIE NALEZY WYPELNIAC

NR 1040: ht tp://www.irs.gov/pub/irs-pdf/f1040nr.pdf
Pytania na stronie 5 zachaczaja o nasz status imigracyjny w USA
i podatkowy w Polsce lub Unii Europjskiej:

Of what country or countries were you a citizen or national during the tax year?

A
1. A U.S. citizen?

B
No

Yes

C
E
G
H Give number of days (including vacation, nonworkdays, and partial days) you were present in the United States during:
2007 , 2008 , and 2009 .

I
J

Did you file a U.S. income tax return for any prior year?

L
Are you filing a return for a trust?

No

Yes

No

Yes

D
If “Yes,” give the latest year and form number you filed 􏱚

1. A U.S. citizen?

B
No

Yes

C
E
G
H Give number of days (including vacation, nonworkdays, and partial days) you were present in the United States during:
2007 , 2008 , and 2009 .

I
J

Did you file a U.S. income tax return for any prior year?

L
Are you filing a return for a trust?

No

Yes

No

Yes

D
If “Yes,” give the latest year and form number you filed 􏱚

Form 1040NR (2009)

In what country did you claim residence for tax purposes during the tax year?

No

Yes

Have you ever applied to be a green card holder (lawful permanent resident) of the United States?
No

Yes

Have you ever changed your visa type (nonimmigrant status)?
No

Yes

List all dates you entered and left the United States during 2009 (see page 37).
Note. If you are a resident of Canada or Mexico AND enter and leave the United States at frequent intervals,
check the box for Canada or Mexico and skip to question H Canada Mexico

Date entered United States
mm/dd/yy

Did you receive total compensation of $250,000 or more during the tax year?

No

Yes

If “Yes,” did you use an alternative method to determine the source of this compensation?

Income Exempt from Tax—If you are claiming the benefits of a U.S. income tax treaty with a foreign country, complete
1 and 2 below. See Pub. 901 for more information on tax treaties.

(a) Country

(b) Tax treaty
article

(c) Number of months
claimed in prior tax years

(d) Amount of exempt
income in current tax year

(e) Total. Enter this amount on Form 1040NR, line 22. Do not enter it on line 8 or line 12
No

Yes

F
What was your visa type on the last day of the tax year?

Date departed United States
mm/dd/yy

Date entered United States
mm/dd/yy

Date departed United States
mm/dd/yy

/ /


/ /

/ /

/ /
/ /
/ /

/ /

/ /
/ / / /
/ /

/ /

/ /

/ /

/ /

/ /

No

Yes

If “Yes,” did the trust have a U.S. or foreign owner under the grantor trust rules, make a distribution or loan to a
U.S. person, or receive a contribution from a U.S. person?

No

Yes

1. Enter the name of the country, the applicable tax treaty article, the number of months in prior years you claimed the treaty
benefit, and the amount of exempt income in the columns below. Attach Form 8833 if required (see page 38).

2. Were you subject to tax in a foreign country on any of the income shown in 1(d) above?

F
What was your visa type on the last day of the tax year?

Date departed United States
mm/dd/yy

Date entered United States
mm/dd/yy

Date departed United States
mm/dd/yy

/ /


/ /

/ /

/ /
/ /
/ /

/ /

/ /
/ / / /
/ /

/ /

/ /

/ /

/ /

/ /

No

Yes

If “Yes,” did the trust have a U.S. or foreign owner under the grantor trust rules, make a distribution or loan to a
U.S. person, or receive a contribution from a U.S. person?

No

Yes

1. Enter the name of the country, the applicable tax treaty article, the number of months in prior K
Were you ever:

2. A green card holder (lawful permanent resident) of the United States?

If you answer “Yes” to 1 or 2, see Pub. 519, chapter 4, to see expatriation rules that apply to you.

8843 Statement for Exempt Individuals and Individuals With a Medical Condition

htt p://www.docstoc.com/docs/412418/IRS-Forms---8843---Statement-for-Exempt-Individuals-and-Individuals-With-a-Medical-Condition

Formularz zmusza nas do placenia podatku od tzw. odliczenia standartowego tzw. standart deduction poniewaz przedluza
nas status jako zwolnionego (Extempt Individual prowadzi
do Nonresident Alien) od najkorzystniejszej na swiecie
po rajach podatkowych rezydencji podatkowej w USA czyli
powieksza nasz dochod o okolo 6000 dolarow USA:
10% podatku w USA do powyzej 50% w Unii Europejskiej.
Zglasza tesz do IRS nasz status imigracyjny ktory moze
przedyfundowac do INS.

1040-C ht tp://www.irs.gov/businesses/small/international/article/0%2C%2Cid=97256%2C00.html
Departing Alien Clearance (Sailing Permit) Zawsze naprawde
chcemy wyemigrowac do USA i oszukujemy tylko wladze imigracyjne. ten formularz terminuje nasz status jako
rezdenta podatkowego USA, pozostajemy nim zawsze nawet gdybysmy
opuscili USA poprze deportacje i nie placili zadnych podatkow
dla naszego dobra w przyszlosci.

Amerykanskie formularze podatkowe

[Gość: anonymous]

Amerykanskie formularze podatkowe ktorych POD ZADNYM POZOREM NIE NALEZY WYPELNIAC

Zawsze nawet jesli zlosliwie wydano nam
karte SSN z napisem "NOT VALID FOR WORK WITHOUT AUTHORIZATION" wypelniamy formularz 1040 dla obywateli amerykanskich
w ktorych nie ma zadnych pytan o nasze obywatelstwo i odliczamy
od dochodu tzw. Standart deduction tzn. koszty podstawowe zycia
zwolnione z podatku: h ttp://www.irs.gov/pub/irs-pdf/f1040.pdf

Po odliczeniu STAndart deduction ze reguly zawsze dostaniemy pieniadze z IRS. W wypadku NR 1040 z reguly my
jestesmy winni do IRS.

Publikacja IRS 519 ktora nalezy ignorowac

[Gość: anonymous]

Publikacja IRS 519 ktora nalezy ignorowac
Nalezy w calosci ignorowac takze publikacje IRS 519. h ttp://www.irs.gov/publications/p519/index.html Odsyla
ona do umow miedzynarodowych podpisanych w okresie
gierka czyli stosujacych sie do aparatczykow naukowych
ktorzy nie mowili nawet po angielsku w stopniu umozliwiajacym
wypelnianie amerykanskich formularzy podatkowych i traktuje
Polaka na wizie J lub F jako nierezdenta podatkowego ktory musi placi
podatek w Polsce i w USA i w USA na dodatek wyzszy jesli
dostaje wynagrodzenie za prace tzn. "payment for services":
Sleczenie nad jej zaleceniami trwa nawet caly miesiac
i czesto osylaja do niej biura studenckie uczelni jak International
Students lun Scholrs Office ktorych zalecenia nalezy ignorowac
i traktowac sie jako Smerykanina dla podatkow:

h ttp://www.irs.gov/publications/p519/index.html

Trzeba tez wiedziec ze z punktu widzenia Amerykanina istnienieje
generalna zasada ze dochod ktory jest zaplata za uslugi tzn,.
popularnie rozumiana pensja za prace jest zawsze opodatkowany,
a np. cos co nazywa sie i jest rozumiane jako grant, allowance
lub award np. Fellowship ktore nie wymaga rozliczania sie
za akord moze byc zwolnione z podatku dochodowego dla
amerykanina Fulbrigh Fellowship nagroda nobla etc.
Slawna uczelnia jak Harward bedzie zawsze probowac
"wrobic" obcokrajowca w umowy miedzynarodowe i podatkowac
wyzej niz Amerykaniana.

W oczywisty sposob z podatku dla Amerykanina zwolnione jest
tzw. tuition waiver tzn. zwolnienie z czesnego, ktorym to zwolnieniem
wlasnie amerykanskie uczelnie przyciagaja asystentow uczacych
i wykonujacych badania naukowe do wydzilalow scislych.
Czesne na czolowych uczelniach USA jak Princeton to okolo
50 000 tys dolarow. Zwolnienie z niego to praktycznie
prawdziwy dochod o tej samej wilekosci ale uznanie go takowym
rownalo by pensjepodatkowa studenta pensji Niemickiego czy Szweckiego
Profesora i powdowala ze student zarabial by ponizej minimum
socjalnego tzn. placilby podatek z 1000 fizycznych dolarow ktore dostaje okolo
700 dolarow od zwolnienia z czesnego czyli milaby na zycie niemozliwe 300 dolarow.

Publikacja 901

[Gość: anonymous]

Komplementarna publikacja do 519 ktora nalezy ignorowac jest
publikacja 901: US Tax Treaties: ht tp://www.irs.gov/pub/irs-pdf/p901.pdf Na wynagrodzenia za prace zaleca:
Personal Services Income:


Pay for certain personal services performed in
establishment or a fixed base that the em-
the United States is exempt from U.S. income
ployer has in the United States.
tax if you are a resident of one of the countries Austria
discussed below, if you are in the United States

Income that residents of Poland receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U.S. income tax if they are in the United States for no more than 182 days during the tax year.

Income that residents of Poland receive for labor or personal services performed as employees (dependent personal services), including services performed by an officer of a corporation or company, in the United States during the tax year is exempt from U.S. income tax if the residents meet three requirements.

*

They are in the United States for no more than 182 days during the tax year.
*

Their income is paid by or on behalf of an employer who is not a U.S. resident.
*

Their income is not borne by a permanent establishment that the employer has in the United States.

Pay received by employees who are members of the regular complement of a ship or aircraft operated by a resident of Poland in international traffic is exempt from U.S. tax.

Professors, Teachers, and Researchers

Pay of professors and teachers who are residents of the following countries is generally exempt from U.S. income tax for 2 or 3 years if they temporarily visit the United States to teach or do research. The exemption applies to pay earned by the visiting professor or teacher during the applicable period. For most of the following countries, the applicable period begins on the date of arrival in the United States for the purpose of teaching or engaging in research. Furthermore, for most of the following countries, the exemption applies even if the stay in the United States extends beyond the applicable period.

The exemption generally applies to pay received during a second teaching assignment if both are completed within the specified time, even if the second assignment was not arranged until after arrival in the United States on the first assignment. For each of the countries listed, the conditions are stated under which the pay of a professor or teacher from that country is exempt from U.S. income tax.

If you do not meet the requirements for exemption as a teacher or if you are a resident of a treaty country that does not have a special provision for teachers, you may qualify under a personal services income provision discussed earlier.

Poland

An individual who is a resident of Poland on the date of arrival in the United States and who is temporarily in the United States at the invitation of the U.S. Government, a university, or other recognized educational institution in the United States primarily to teach or engage in research, or both, at a university or other recognized educational institution is exempt from U.S. income tax on income for the teaching or research for a maximum of 2 years from the date of arrival in the United States.

This exemption does not apply to income from research carried on mainly for the private benefit of any person rather than in the public interest.

Students and Apprentices

Residents of the following countries who are in the United States to study or acquire technical experience are exempt from U.S. income tax, under certain conditions, on amounts received from abroad for their maintenance and studies.

This exemption does not apply to the salary paid by a foreign corporation to one of its executives, a citizen and resident of a foreign country who is temporarily in the United States to study a particular industry for an employer. That amount is a continuation of salary and is not received to study or acquire experience.

For each country listed there is a statement of the conditions under which the exemption applies to students and apprentices from that country.

Amounts received from the National Institutes of Health (NIH) under provisions of the Visiting Fellows Program are generally treated as a grant, allowance, or award for purposes of whether an exemption is provided by treaty. Amounts received from NIH under the Visiting Associate Program and Visiting Scientist Program are not exempt from U.S. tax as a grant, allowance, or award.

Poland

An individual who is a resident of Poland on the date of arrival in the United States and who is temporarily in the United States primarily to study at a university or other recognized educational institution in the United States, obtain professional training, or study or do research as a recipient of a grant, allowance, or award from a governmental, religious, charitable, scientific, literary, or educational organization is exempt from U.S. income tax on the following amounts.

*

Gifts from abroad for maintenance, education, study, research, or training.
*

The grant, allowance, or award.
*

Any other payments received from Poland, except income from performing personal services.
*

Income from personal services performed in the United States of up to $2,000 each tax year.

An individual is entitled to the benefit of this exemption for a maximum of 5 years.

An individual who is a resident of Poland on the date of arrival in the United States and who is temporarily in the United States as an employee of, or under contract with, a resident of Poland is exempt from U.S. income tax for 1 year on up to $5,000 received for personal services if the individual is in the United States primarily to:

*

Acquire technical, professional, or business experience from a person other than that resident of Poland or other than a person related to that resident, or
*

Study at an educational institution.

An individual who is a resident of Poland on the date of arrival in the United States and who is temporarily in the United States for not longer than 1 year as a participant in a program sponsored by the U.S. Government primarily to train, research, or study is exempt from U.S. income tax on up to $10,000 of income received for personal services for the training, research, or study.

Wages and Pensions Paid by a Foreign Government

Wages, salaries, pensions, and annuities paid by the governments of the following countries to their residents who are present in the United States as nonresident aliens generally are exempt from U.S. income tax. The conditions under which the income is exempt are stated for each of the countries listed.
Exemption under U.S. tax law. Employees of foreign countries who do not qualify under a tax treaty provision and employees of international organizations should see if they can qualify for exemption under U.S. tax law.

If you work for a foreign government in the United States, your foreign government salary is exempt from U.S. tax if you perform services similar to those performed by U.S. government employees in that foreign country and that foreign government grants an equivalent exemption. If you work for an international organization in the United States, your salary from that source is exempt from U.S. tax. See chapter 10 of Publication 519 for

Poland

Wages, salaries, and similar income, including pensions, annuities, and similar benefits, paid from public funds of Poland to a citizen of Poland (other than a U.S. citizen or one admitted to the United States for permanent residence) for labor or personal services performed as an employee of the national Government of Poland in the discharge of governmental functions are exempt from U.S. income tax.

Wszystkie te zalecienia mimo ze mozemy byc zwolnieni calkowicie
z podatku w USA

[Gość: anonymous]

Wszystkie te zalecienia mimo ze mozemy byc zwolnieni calkowicie
z podatku w USA na pewien czas dzialaja na nasza niekorzysc bo
zalecaja nam placenie podatku w Europie i nie jestesmy
rezydentem raju podatkowego o niskich podatkach USA.

Status F-1 samosprzeczny

[Gość: anonymous]

Status F-1 nielegalny i samosprzeczny. Zawsze jestesmy rezydentai podatkowymi USA zeby placic nizsze podatki

Ostrzegam wszystkich ktorzy planuje przedostac sie do USA
na wizie studenckiej F-1 aby ignorowali zalecenie INS wiazace status imigracyjny F ze statusem podatkowym Extempt Individual
tzn. osoba ktora nie zdaje tzw. substantial presence text i
jest nierezydentem podatkowym USA. INS twierdzi ze status
F-1 powoduje wylaczenie z tzw. testu podstawowego przebywania
Substatial Presence Test tzn. nie daje statusu tzw. rezydenta
podatkowego. W przypadku Polskiego obywatelstwa i paszportu
status F-1 jest samosprzeczny. Polskie prawo nie uznaje
waznosci dyplomow USA co z powodu dominacji technologicznej
i poziomu zycia USA nad Polska jest absurdem prawnym natomiast
status F-1 wymaga czystej intencji powrotu. Brak waznosci
dyplomu USA w Polsce jednak ta intencje wyklucza. Jest jednak niemozliwe zeby ktos planowal postawienie sowieckiego stempla
na amerykanskim dyplomie i pytal kolchoz czy jego dyplom
jest wazny jak to ma miejsce w przypadku ciaglosci prawnej
polskich uczelni z ZSSR w wiec zamierzal po skonczeniu
studiow w USA wrocic do Polski.
Na wizie F-1 nalezy zawsze traktowac sie jako rezydenta podatkowego
USA i nielegalnego imigranta w sensie prawa podatkowego i wypelniac formularz 1040 a nie NR 1040 i traktowac sie
w senisie przywilejow podakowych jako obywatela USA.
Brak statusu rezydenta podatkowego tzn. Nonresident Alien
powoduje ze placimy w USA wyzsze podatki. Np. nie mozemy
wsiasc standartowego odliczenia od podatku tzw. standart deduction. musimy tez klamac na NR 1040 ze placimy duzo
wyzsze podatki
w Polsce od dochodow w USA jako ze jestesmy polskim rezydentem podatkowym dla podtrzymywania statusu wizwego F-1.

Powyzsze zalecenia sa oczywiste w przypadku wiz J ktore
do niedawna zmuszaly do 2 lat pracy w Polsce aby moc ponownie
skladac o prawo jakiegolkolwiek pobytu w szcezgolnosci
legalnego stalego a wiec regulowaly wolnosc ekonomii w Polsce
prawem Amerykanskim.

Publikacja 901

[Gość: anonymous]

Komplementarna publikacja do 519 ktora nalezy ignorowac jest
publikacja 901: US Tax Treaties: ht tp://www.irs.gov/pub/irs-pdf/p901.pdf Na wynagrodzenia za prace zaleca:
Personal Services Income:


Pay for certain personal services performed in
establishment or a fixed base that the em-
the United States is exempt from U.S. income
ployer has in the United States.
tax if you are a resident of one of the countries Austria
discussed below, if you are in the United States

Income that residents of Poland receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U.S. income tax if they are in the United States for no more than 182 days during the tax year.

Income that residents of Poland receive for labor or personal services performed as employees (dependent personal services), including services performed by an officer of a corporation or company, in the United States during the tax year is exempt from U.S. income tax if the residents meet three requirements.

*

They are in the United States for no more than 182 days during the tax year.
*

Their income is paid by or on behalf of an employer who is not a U.S. resident.
*

Their income is not borne by a permanent establishment that the employer has in the United States.

Pay received by employees who are members of the regular complement of a ship or aircraft operated by a resident of Poland in international traffic is exempt from U.S. tax.

Professors, Teachers, and Researchers

Pay of professors and teachers who are residents of the following countries is generally exempt from U.S. income tax for 2 or 3 years if they temporarily visit the United States to teach or do research. The exemption applies to pay earned by the visiting professor or teacher during the applicable period. For most of the following countries, the applicable period begins on the date of arrival in the United States for the purpose of teaching or engaging in research. Furthermore, for most of the following countries, the exemption applies even if the stay in the United States extends beyond the applicable period.

The exemption generally applies to pay received during a second teaching assignment if both are completed within the specified time, even if the second assignment was not arranged until after arrival in the United States on the first assignment. For each of the countries listed, the conditions are stated under which the pay of a professor or teacher from that country is exempt from U.S. income tax.

If you do not meet the requirements for exemption as a teacher or if you are a resident of a treaty country that does not have a special provision for teachers, you may qualify under a personal services income provision discussed earlier.

Poland

An individual who is a resident of Poland on the date of arrival in the United States and who is temporarily in the United States at the invitation of the U.S. Government, a university, or other recognized educational institution in the United States primarily to teach or engage in research, or both, at a university or other recognized educational institution is exempt from U.S. income tax on income for the teaching or research for a maximum of 2 years from the date of arrival in the United States.

This exemption does not apply to income from research carried on mainly for the private benefit of any person rather than in the public interest.

Students and Apprentices

Residents of the following countries who are in the United States to study or acquire technical experience are exempt from U.S. income tax, under certain conditions, on amounts received from abroad for their maintenance and studies.

This exemption does not apply to the salary paid by a foreign corporation to one of its executives, a citizen and resident of a foreign country who is temporarily in the United States to study a particular industry for an employer. That amount is a continuation of salary and is not received to study or acquire experience.

For each country listed there is a statement of the conditions under which the exemption applies to students and apprentices from that country.

Amounts received from the National Institutes of Health (NIH) under provisions of the Visiting Fellows Program are generally treated as a grant, allowance, or award for purposes of whether an exemption is provided by treaty. Amounts received from NIH under the Visiting Associate Program and Visiting Scientist Program are not exempt from U.S. tax as a grant, allowance, or award.

Poland

An individual who is a resident of Poland on the date of arrival in the United States and who is temporarily in the United States primarily to study at a university or other recognized educational institution in the United States, obtain professional training, or study or do research as a recipient of a grant, allowance, or award from a governmental, religious, charitable, scientific, literary, or educational organization is exempt from U.S. income tax on the following amounts.

*

Gifts from abroad for maintenance, education, study, research, or training.
*

The grant, allowance, or award.
*

Any other payments received from Poland, except income from performing personal services.
*

Income from personal services performed in the United States of up to $2,000 each tax year.

An individual is entitled to the benefit of this exemption for a maximum of 5 years.

An individual who is a resident of Poland on the date of arrival in the United States and who is temporarily in the United States as an employee of, or under contract with, a resident of Poland is exempt from U.S. income tax for 1 year on up to $5,000 received for personal services if the individual is in the United States primarily to:

*

Acquire technical, professional, or business experience from a person other than that resident of Poland or other than a person related to that resident, or
*

Study at an educational institution.

An individual who is a resident of Poland on the date of arrival in the United States and who is temporarily in the United States for not longer than 1 year as a participant in a program sponsored by the U.S. Government primarily to train, research, or study is exempt from U.S. income tax on up to $10,000 of income received for personal services for the training, research, or study.

Wages and Pensions Paid by a Foreign Government

Wages, salaries, pensions, and annuities paid by the governments of the following countries to their residents who are present in the United States as nonresident aliens generally are exempt from U.S. income tax. The conditions under which the income is exempt are stated for each of the countries listed.
Exemption under U.S. tax law. Employees of foreign countries who do not qualify under a tax treaty provision and employees of international organizations should see if they can qualify for exemption under U.S. tax law.

If you work for a foreign government in the United States, your foreign government salary is exempt from U.S. tax if you perform services similar to those performed by U.S. government employees in that foreign country and that foreign government grants an equivalent exemption. If you work for an international organization in the United States, your salary from that source is exempt from U.S. tax. See chapter 10 of Publication 519 for

Poland

Wages, salaries, and similar income, including pensions, annuities, and similar benefits, paid from public funds of Poland to a citizen of Poland (other than a U.S. citizen or one admitted to the United States for permanent residence) for labor or personal services performed as an employee of the national Government of Poland in the discharge of governmental functions are exempt from U.S. income tax.

Wszystkie te zalecienia mimo ze mozemy byc zwolnieni calkowicie
z podatku w USA

[Gość: anonymous]

Wszystkie te zalecienia mimo ze mozemy byc zwolnieni calkowicie
z podatku w USA na pewien czas dzialaja na nasza niekorzysc bo
zalecaja nam placenie podatku w Europie i nie jestesmy
rezydentem raju podatkowego o niskich podatkach USA.