New Tax Reality for Permanent Establishment of Foreign Enterprises in Poland in a Post-Beps Era-Reference-Cited by-同舟云学术

New Tax Reality for Permanent Establishment of Foreign Enterprises in Poland in a Post-Beps Era

Published:2022-09-30 Issue:27 (3) Volume: Page:50-69
ISSN:2299-6834
Container-title:Financial Law Review
language:en
Short-container-title:Financ. Law Rev.

Author:

Jamroży Maciej¹,Janiszewska Magdalena²^ORCID,Majdowski Filip³^ORCID

Affiliation:

1. Institute of Finance, Warsaw School of Economics, Poland

2. Departament of Taxes, Intitute of Finance, Warsaw School of Economics, Poland

3. Polish Ministry of State Assets; Polish Ministry of Finance on international tax affairs

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

Publisher

Uniwersytet Jagiellonski - Wydawnictwo Uniwersytetu Jagiellonskiego

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