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

Avery Jones, J.F., Vann, R., Wheeler, J. (2006), The origins of concepts and expressions used in the OECD model and their adoption by states, Bulletin – Tax Treaty Monitor, IBFD, Vol. 60, No. 6, sec. 2.3.1. Avery JonesJ.F. VannR. WheelerJ. 2006 The origins of concepts and expressions used in the OECD model and their adoption by states Bulletin – Tax Treaty Monitor IBFD 60 6 sec. 2.3.1. Search in Google Scholar

Barbier, C. (2016), The permanent establishment in a post BEPS world, Tilburg University, Tilburg. BarbierC. 2016 The permanent establishment in a post BEPS world Tilburg University Tilburg Search in Google Scholar

Boniecka, M., Sołtysiak, P. (2018), Wybrane aspekty prawne i podatkowe dotyczące klauzuli PPT, Przegląd Podatkowy, Vol. 10, pp. 41–51. BonieckaM. SołtysiakP. 2018 Wybrane aspekty prawne i podatkowe dotyczące klauzuli PPT Przegląd Podatkowy 10 41 51 Search in Google Scholar

Budesz, K., Komer, W. (2012), Umowy o unikaniu podwójnego opodatkowania. Opodatkowanie płatności do odbiorców zagranicznych, Difin, Warszawa. BudeszK. KomerW. 2012 Umowy o unikaniu podwójnego opodatkowania. Opodatkowanie płatności do odbiorców zagranicznych Difin Warszawa Search in Google Scholar

Dhuldhoya, V. (2018), The future of the permanent establishment concept, Bulletin for International Taxation, Vol. 72, No. 4a (Special Issue). DhuldhoyaV. 2018 The future of the permanent establishment concept Bulletin for International Taxation 72 4a (Special Issue). Search in Google Scholar

Dos Santos, A., Mota Lopes, C. (2016), Tax sovereignty, tax competition and the base erosion and peofit shifting concept of permanent establishment, EC Tax Review, Vol. 5–6, pp. 296–311. Dos SantosA. Mota LopesC. 2016 Tax sovereignty, tax competition and the base erosion and peofit shifting concept of permanent establishment EC Tax Review 5–6 296 311 10.54648/ECTA2016030 Search in Google Scholar

Egger, P., Larch, M., Pfaffermayer, M., Winner, H. (2004), The impact of endogenous tax treaties on foreign direct investment: theory and empirical evidence. Canadian Journal of Economics/Revue canadienne d’économique, John Wiley & Sons, Vol. 39, No. 3, pp. 901–931. EggerP. LarchM. PfaffermayerM. WinnerH. 2004 The impact of endogenous tax treaties on foreign direct investment: theory and empirical evidence Canadian Journal of Economics/Revue canadienne d’économique John Wiley & Sons 39 3 901 931 10.1093/acprof:oso/9780195388534.003.0019 Search in Google Scholar

Eisenbeiss, J. (2016), BEPS action 7: evaluation of the agency permanent establishment, Intertax, Vol. 44, No. 6/7, pp. 481–502. EisenbeissJ. 2016 BEPS action 7: evaluation of the agency permanent establishment Intertax 44 6/7 481 502 10.54648/TAXI2016039 Search in Google Scholar

Elgin, C. (2013), Cyclicality of shadow economy, Economic Papers, Vol. 31, No. 4, pp. 478–490. ElginC. 2013 Cyclicality of shadow economy Economic Papers 31 4 478 490 10.1111/1759-3441.12011 Search in Google Scholar

Engsig, S.K. (2014), Branches of companies in the EU: balancing the eleventh company law directive, national company law and the right of establishment, European Company and Financial Law Review, Vol. 11, No. 1, pp. 1–44. EngsigS.K. 2014 Branches of companies in the EU: balancing the eleventh company law directive, national company law and the right of establishment European Company and Financial Law Review 11 1 1 44 10.1515/ecfr-2014-0053 Search in Google Scholar

Garbarino, C. (2020), Permanent establishments and BEPS action 7: perspectives in evolution, Bocconi Legal Studies, No. 3713098, pp. 1–38. GarbarinoC. 2020 Permanent establishments and BEPS action 7: perspectives in evolution Bocconi Legal Studies No. 3713098, 1 38 Search in Google Scholar

Genschel, P., Schwarz, P. (2011), Tax competition: a literature review, Socio-Economic Review, Vol. 9, pp. 339–370. GenschelP. SchwarzP. 2011 Tax competition: a literature review Socio-Economic Review 9 339 370 10.1093/ser/mwr004 Search in Google Scholar

Gomułowicz, A. (2007), Wprowadzenie: Unikanie podwójnego opodatkowania, in: M. Jamroży, A. Cloer (Eds), Umowa o unikaniu podwójnego opodatkowania z Niemcami, C.H. Beck, Warszawa, pp. XXXIII GomułowiczA. 2007 Wprowadzenie: Unikanie podwójnego opodatkowania in: JamrożyM. CloerA. (Eds) Umowa o unikaniu podwójnego opodatkowania z Niemcami C.H. Beck Warszawa XXXIII Search in Google Scholar

Gross, T., Klein, P., Makris, M. (2020), Residence- and source-based capital taxation in open economies with infinitely-lived consumers, Journal of International Economics, Vol. 127, pp. 1–69. GrossT. KleinP. MakrisM. 2020 Residence- and source-based capital taxation in open economies with infinitely-lived consumers Journal of International Economics 127 1 69 10.1016/j.jinteco.2020.103369 Search in Google Scholar

Hongler, P., Pistone, P. (2015), Blueprints for a new PE Nexus to tax business income in the era of the digital economy, WU International Taxation Research Paper Series, No. 2015–15. HonglerP. PistoneP. 2015 Blueprints for a new PE Nexus to tax business income in the era of the digital economy WU International Taxation Research Paper Series No. 2015–15. Search in Google Scholar

Jamroży, M. (2014), Planowanie podatkowe działalności prowadzonej poprzez zagraniczny zakład, Studia Ekonomiczne. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach, Vol. 198, pp. 255–266. JamrożyM. 2014 Planowanie podatkowe działalności prowadzonej poprzez zagraniczny zakład, Studia Ekonomiczne Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach 198 255 266 Search in Google Scholar

Jamroży, M. (2016), Zakład zagraniczny w kontekście planu działań BEPS, Studia Ekonomiczne. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach, Vol. 294, pp. 59–72. JamrożyM. 2016 Zakład zagraniczny w kontekście planu działań BEPS, Studia Ekonomiczne Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach 294 59 72 Search in Google Scholar

Jamroży, M. (2018), Ograniczony obowiązek podatkowy osób fizycznych, Studia Ekonomiczne. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach, Vol. 358, pp. 103–113. JamrożyM. 2018 Ograniczony obowiązek podatkowy osób fizycznych, Studia Ekonomiczne Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach 358 103 113 Search in Google Scholar

Jamroży, M., Krysiak, C. (2018), Sztuczne unikanie statusu zakładu poprzez podział umów, in: B. Brzeziński, K. Lasiński-Sulecki, W. Morawski (Eds.), Nowe narzędzia prawne w podatkach dochodowych i majątkowych, Wolter Kluwer, Warszawa, pp. 435–510. JamrożyM. KrysiakC. 2018 Sztuczne unikanie statusu zakładu poprzez podział umów in: BrzezińskiB. Lasiński-SuleckiK. MorawskiW. (Eds.) Nowe narzędzia prawne w podatkach dochodowych i majątkowych Wolter Kluwer Warszawa 435 510 Search in Google Scholar

Janiszewska, M. (2020), Zmiany w procedurach podatkowych i uprawnieniach organów podatkowych – ich znaczenie w kontekście uszczelniania systemu podatkowego w Polsce w latach 2015–2019, Studia BAS, Vol. 4, No. 64, pp. 9–27. JaniszewskaM. 2020 Zmiany w procedurach podatkowych i uprawnieniach organów podatkowych – ich znaczenie w kontekście uszczelniania systemu podatkowego w Polsce w latach 2015–2019 Studia BAS 4 64 9 27 10.31268/StudiaBAS.2020.28 Search in Google Scholar

Janiszewska, M., Węgrzyn, M., Kowalski, P. (2019), Critical assessment of the tie-breaker rule using the example of the DTT Germany-Poland, Research Papers of Wroclaw University of Economics and Business, Vol. 63 No. 9, pp. 47–57. JaniszewskaM. WęgrzynM. KowalskiP. 2019 Critical assessment of the tie-breaker rule using the example of the DTT Germany-Poland Research Papers of Wroclaw University of Economics and Business 63 9 47 57 10.15611/pn.2019.9.04 Search in Google Scholar

Jiménez, A.J.M. (2016), The Spanish position on the concept of a permanent establishment: anticipating BEPS, beyond BEPS or simply a wrong interpretation of article 5 of the OECD model? Bulletin for International Taxation, Vol. 70, No. 8, pp. 458–473. JiménezA.J.M. 2016 The Spanish position on the concept of a permanent establishment: anticipating BEPS, beyond BEPS or simply a wrong interpretation of article 5 of the OECD model? Bulletin for International Taxation 70 8 458 473 Search in Google Scholar

Koreń, D. (2013), Charakter Konwencji Modelowej OECD o unikaniu podwójnego opodatkowania, Monitor Podatkowy, Vol. 8, pp. 20–24. KoreńD. 2013 Charakter Konwencji Modelowej OECD o unikaniu podwójnego opodatkowania Monitor Podatkowy 8 20 24 Search in Google Scholar

Litwińczuk H. (2020), Międzynarodowe prawo podatkowe, Wolters Kluwer, Warszawa. LitwińczukH. 2020 Międzynarodowe prawo podatkowe Wolters Kluwer Warszawa Search in Google Scholar

NBP (2018), Zagraniczne inwestycje bezpośrednie w Polsce i polskie inwestycje bezpośrednie za granicą w 2017 roku. NBP 2018 Zagraniczne inwestycje bezpośrednie w Polsce i polskie inwestycje bezpośrednie za granicą w 2017 roku Search in Google Scholar

OECD (2015), BEPS Action 7 Final Report, Proposed commentary on article 5(6), para 38.8. OECD 2015 BEPS Action 7 Final Report Proposed commentary on article 5(6), para 38.8. Search in Google Scholar

OECD (2017), Tax Challenges of Digitalisation. OECD 2017 Tax Challenges of Digitalisation Search in Google Scholar

Oguttu W.A. (2018), Should developing countries sign the OECD multilateral instrument to address treaty-related base erosion and profit shifting measures? Center for Global Development, Washington DC. OguttuW.A. 2018 Should developing countries sign the OECD multilateral instrument to address treaty-related base erosion and profit shifting measures? Center for Global Development Washington DC Search in Google Scholar

Peretiatkowicz, L. (2016), Wykorzystanie zagranicznego zakładu w międzynarodowym planowaniu podatkowym, Finanse, Rynki Finansowe, Ubezpieczenia, Vol. 5, No. 83, pp. 119–127. PeretiatkowiczL. 2016 Wykorzystanie zagranicznego zakładu w międzynarodowym planowaniu podatkowym Finanse, Rynki Finansowe, Ubezpieczenia 5 83 119 127 Search in Google Scholar

Pinto, D. (2006) The Need to Reconceptualize the Permanent Establishment Threshold. Bulletin for International Taxation, Vol. 60, No. 7, pp. 266–279. PintoD. 2006 The Need to Reconceptualize the Permanent Establishment Threshold Bulletin for International Taxation 60 7 266 279 Search in Google Scholar

Pleijsier, A. (2015), The Agency permanent establishment in BEPS action 7: treaty abuse or business abuse? Intertax, Vol. 43 No. 2, pp. 147–154. PleijsierA. 2015 The Agency permanent establishment in BEPS action 7: treaty abuse or business abuse? Intertax 43 2 147 154 10.54648/TAXI2015012 Search in Google Scholar

PwC (2013), Permanent establishment 2.0. At the heart of the matter, retrieved from https://www.scribd.com/document/412394251/Pwc-Permanent-Establishments-at-the-Heart-of-the-Matter-Final [access: 20.01.2021]. PwC 2013 Permanent establishment 2.0. At the heart of the matter retrieved from https://www.scribd.com/document/412394251/Pwc-Permanent-Establishments-at-the-Heart-of-the-Matter-Final [access: 20.01.2021]. Search in Google Scholar

Quak, E., Timmis, H. (2018), Double taxation agreements and developing countries. K4D Helpdesk Report, Institute of Development Studies, Brighton, UK. QuakE. TimmisH. 2018 Double taxation agreements and developing countries K4D Helpdesk Report, Institute of Development Studies Brighton, UK Search in Google Scholar

Reimer, E. (2015), Article 5-permanent establishment, in: B. Johannes, et al. (Eds), Klaus Vogel on double taxation conventions, 4th edn, Kluwer Law International, Alphen aan den Rijn, pp. 293–408. ReimerE. 2015 Article 5-permanent establishment in: JohannesB. (Eds) Klaus Vogel on double taxation conventions 4th edn Kluwer Law International Alphen aan den Rijn 293 408 Search in Google Scholar

Ringe, W.G. (2013), Corporate mobility in the European Union – A flash in the pan? An empirical study of the success of lawmaking and regulatory competition, European Company and Financial Law Review, Vol. 10, No. 2, pp. 230–267. RingeW.G. 2013 Corporate mobility in the European Union – A flash in the pan? An empirical study of the success of lawmaking and regulatory competition European Company and Financial Law Review 10 2 230 267 10.1017/9781780687223.005 Search in Google Scholar

Rixen, T., Schwarz, P. (2009), Bargaining over the avoidance of double taxation: evidence from German tax treaties, FinanzArchiv/Public Finance Analysis, Vol. 65, No. 4, pp. 442–471. RixenT. SchwarzP. 2009 Bargaining over the avoidance of double taxation: evidence from German tax treaties FinanzArchiv/Public Finance Analysis 65 4 442 471 10.2139/ssrn.2502529 Search in Google Scholar

Rosenblatt, P. (2015), General anti-avoidance rules for major developing countries, Series on International Taxation, Vol. 49, Kluwer Law International, Alphen aan den Rijn. RosenblattP. 2015 General anti-avoidance rules for major developing countries, Series on International Taxation 49 Kluwer Law International Alphen aan den Rijn Search in Google Scholar

Schindel, A., Atchabahian, A. (2005), General Report, in: Source and residence: a new configuration of their principles, IFA Cahiers de Droit Fiscal International, Vol. 90a, pp. 21–31. SchindelA. AtchabahianA. 2005 General Report in: Source and residence: a new configuration of their principles, IFA Cahiers de Droit Fiscal International 90a 21 31 Search in Google Scholar

Schmidt, P.K. (2019), Permanent establishment for investors in private equity funds – A legal analysis in light of the changes to the OECD model (2017), Nordic Tax Journal, Vol. 2019, No. 1, pp. 16–40. SchmidtP.K. 2019 Permanent establishment for investors in private equity funds – A legal analysis in light of the changes to the OECD model (2017) Nordic Tax Journal 2019 1 16 40 10.1515/ntaxj-2019-0002 Search in Google Scholar

Skaar, A.A. (1991), Permanent establishment: erosion of a tax treaty principle, Kluwer Law and Taxation Publishers, Boston. SkaarA.A. 1991 Permanent establishment: erosion of a tax treaty principle Kluwer Law and Taxation Publishers Boston Search in Google Scholar

Skaar, A.A. (2020), Permanent establishment: erosion of a tax treaty principle, Kluwer Law International, Alphen aan den Rijn. SkaarA.A. 2020 Permanent establishment: erosion of a tax treaty principle Kluwer Law International Alphen aan den Rijn Search in Google Scholar

Uslu, Y. (2018), An analysis of ‘Google Taxes’ in the context of action 7 of the OECD/G20 base erosion and profit shifting initiative, Bulletin for International Taxation, Vol. 72, No. 4a/Special Issue. UsluY. 2018 An analysis of ‘Google Taxes’ in the context of action 7 of the OECD/G20 base erosion and profit shifting initiative Bulletin for International Taxation 72 No. 4a/Special Issue. Search in Google Scholar

Vogel, K. (1997), Klaus vogel on double taxation conventions, 3th edn. Kluwer Law International, Alphen aan den Rijn. VogelK. 1997 Klaus vogel on double taxation conventions 3th edn. Kluwer Law International Alphen aan den Rijn Search in Google Scholar

Vogel, K. (1988), Worldwide vs. source taxation of income – A review and re-evaluation of arguments (Part 3), Intertax, Vol. 11, pp. 393–402. VogelK. 1988 Worldwide vs. source taxation of income – A review and re-evaluation of arguments (Part 3) Intertax 11 393 402 10.54648/TAXI1988068 Search in Google Scholar

Warnieło, J. (2016), Międzynarodowe aspekty opodatkowania gospodarki cyfrowej, in: M. Jamroży (Ed.), Opodatkowanie dochodów transgranicznych, Wolters Kluwer, Warszawa. WarniełoJ. 2016 Międzynarodowe aspekty opodatkowania gospodarki cyfrowej in: JamrożyM. (Ed.), Opodatkowanie dochodów transgranicznych Wolters Kluwer Warszawa Search in Google Scholar

Wettersten, M. (2016), How can the proposed changes to the OECD tax model convention in action 1 and action 7 counter the issue of an artificial avoidance of a PE status? Lunds Universitet, Lunds. WetterstenM. 2016 How can the proposed changes to the OECD tax model convention in action 1 and action 7 counter the issue of an artificial avoidance of a PE status? Lunds Universitet Lunds Search in Google Scholar

Zimmer, F. (2002), Form and substance in tax law – General report, IFA Cahiers, Vol. 87a, International Fiscal Association. ZimmerF. 2002 Form and substance in tax law – General report, IFA Cahiers 87a International Fiscal Association Search in Google Scholar