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

Categoría del artículo: Empirical Paper

Publicado en línea: 30 jun 2021

Páginas: 177 - 193

Recibido: 23 nov 2020

Aceptado: 21 may 2021

DOI: https://doi.org/10.2478/ijme-2021-0011

Palabras clave

BEPS, foreign direct investment, permanent establishment

© 2021 Marcin Jamroży et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.