后beps时代外国企业在波兰永久设立的新税收现实

IF 1.3 Q1 LAW

European Company and Financial Law Review Pub Date : 2022-09-30 DOI:10.4467/22996834flr.22.020.16529

Maciej Jamroży, Magdalena Janiszewska, F. Majdowski

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引用次数: 0

摘要

本贡献的主要目的是在确定在波兰经营的非居民企业是否应被视为拥有常设机构(PE)时，审查和评估波兰税务管理部门对BEPS行动7建议的应用情况。PE的创建对于在波兰的应税存在以及确定分配的收入和费用(应税收入)的范围至关重要。经合组织模式的变化对跨国企业和税务管理产生了真正的实际影响，因此需要对其进行密切审查。这些考虑有助于证明波兰税务机关适用的假设

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

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

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.