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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 jun 2021
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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
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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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4 veces al año
Temas de la revista:
Negocios y Economía, Economía política, Teoría económica, sistemas y estructuras, Gestión empresarial, Contabilidad de gestión, control financiero, cálculo de costes, inversión
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