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Permanent establishment as a foreign direct investment in Poland: identification of tax barriers in the context of new tax development

Marcin Jamroży

Marcin Jamroży

Collegium of Management and Finance, SGH Warsaw School of EconomicsWarsaw, Poland
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Jamroży, Marcin
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Magdalena Janiszewska

Magdalena Janiszewska

Collegium of Management and Finance, SGH Warsaw School of EconomicsWarsaw, Poland
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Janiszewska, Magdalena
  
30. Juni 2021
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Artikel-Kategorie: Empirical Paper
Online veröffentlicht: 30. Juni 2021
Seitenbereich: 177 - 193
Eingereicht: 23. Nov. 2020
Akzeptiert: 21. Mai 2021
DOI: https://doi.org/10.2478/ijme-2021-0011
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© 2021 Marcin Jamroży et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Figure 1

Foreign branches in Poland over the period 2015–2018.Source: Ministry of Finance.
Foreign branches in Poland over the period 2015–2018.Source: Ministry of Finance.

Figure 2

Geographic structure of FDI inflows in the period 2000–2018 (in billion of USD).Source: own collaboration based on UNCTAD (2000–2019). World Investment Report for years 2000–2018, New York and Geneva.
Geographic structure of FDI inflows in the period 2000–2018 (in billion of USD).Source: own collaboration based on UNCTAD (2000–2019). World Investment Report for years 2000–2018, New York and Geneva.

Figure 3

Income tax levied on branches in 2015–2018 (in thousands of PLN).Source: Ministry of Finance.
Income tax levied on branches in 2015–2018 (in thousands of PLN).Source: Ministry of Finance.

Figure 4

The main PE problem areas addressed in tax rulings.Source: own elaboration. PE, permanent establishment.
The main PE problem areas addressed in tax rulings.Source: own elaboration. PE, permanent establishment.

Figure 5

Frequency of main PE problem areas (in %).Source: own elaboration. PE, permanent establishment.
Frequency of main PE problem areas (in %).Source: own elaboration. PE, permanent establishment.

Figure 6

Problem areas addressed in the judgments of administrative courts.Source: own elaboration.
Problem areas addressed in the judgments of administrative courts.Source: own elaboration.

Figure 7

Frequency with which problem areas are addressed in judgments of administrative courts (in %).Source: own elaboration.
Frequency with which problem areas are addressed in judgments of administrative courts (in %).Source: own elaboration.

Figure 8

Forms of permanent establishments featuring in tax rulings.Source: own elaboration.
Forms of permanent establishments featuring in tax rulings.Source: own elaboration.
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Wirtschaftswissenschaften, Volkswirtschaft, Wirtschaftstheorie, -systeme und -strukturen, Betriebswirtschaft, Internes Rechnungswesen, Controlling, Kostenrechnung, Investition
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