Miejsce i rola zakładu w międzynarodowym prawie podatkowym

• Authors: Woźniak Tomasz

Title variants

EN

The Role and Place of Permanent Establishment in International Tax Law

• Languages of publication: PL

Abstracts

EN

The permanent establishment is one of the most important institutions of international tax law. Its role is to set boundaries, justifying taxation of income received by a country trader, but not in the country of tax residence. The permanent establishment forms an institution which is independent from law regulations binding an entrepreneur regardless of him being abroad, found in civil, administrative or commercial law. The permanent establishment may begin to operate only when actual economic activity is conducted. Permanent establishment is regulated by international tax law in a very flexible way. It allows for adopting several types of establishments in commercial contracts, thereby making it useful in conducting different kinds of business activity. The flexibility of regulations allows countries to adapt their own definition of permanent establishment to their local economic, cultural or social specifications.

• Publisher: Kancelaria Prezesa Rady Ministrów
• Journal: Przegląd Legislacyjny
• Year: 2017
• Issue: PL 4 (102)
• Pages: 51-70

Contributors

author

Woźniak Tomasz

• Uniwersytet Marii Curie-Skłodowskiej w Lublinie - Maria Curie-Skłodowska University in Lublin