New Tax Reality for Permanent Establishment of Foreign Enterprises in Poland in a Post-Beps Era
New Tax Reality for Permanent Establishment of Foreign Enterprises in Poland in a Post-Beps Era
Author(s): Marcin Jamroży, Magdalena Janiszewska, Filip MajdowskiSubject(s): Business Economy / Management, Public Administration, Public Law, Law on Economics, Public Finances, Fiscal Politics / Budgeting, Administrative Law
Published by: Wydawnictwo Uniwersytetu Jagiellońskiego
Keywords: permanent establishment; Polish tax authorities; BEPS Action 7; MLI; double tax treaty;Poland; tax avoidance; tax ruling; commissionaire arrangements; activities of auxiliary or preparatory character;
Summary/Abstract: The main aim of this contribution is to make a review and assess the application of BEPS Action 7 recommendations by the tax administration in Poland when determining whether a non-resident enterprise operating in Poland should be considered to have a permanent establishment (PE). The creation of a PE is crucial for taxable presence in Poland and for identifying the scope of the allocated revenues and expenses (taxable income). Changes to the OECD Model have a genuine practical impact on multinational enterprises and tax administrations and thus they need to be closely examined. The considerations serve to prove the hypothesis that Polish tax authorities apply the
Journal: Financial Law Review
- Issue Year: 27/2022
- Issue No: 3
- Page Range: 50-69
- Page Count: 20
- Language: English