Definicja non-resident taxpayer
Policyholder whose country of residence does not match the jurisdiction. This means that the insurance company cannot take the tax regulations for the country of residence of the taxable person into account, and cannot transfer the taxes and deductions to the local tax authority. However, the insurance company is under an obligation to provide detailed information about contract data, revenue and surpluses, and about the contract history.
Słownik i definicje SAPa na N.