Object

Planned object

Title: Działalność prowadzona w dobie kryzysu gospodarczego przez przedsiębiorców zagranicznych w formie oddziału zlokalizowanego w Polsce a alternatywa w postaci zakładu podatkowego

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Alternative title:

Economic activity of a foreign company at the time of economic crisis — a branch or a permanent establishment located in Poland?

Description:

Od 2013 pt.: Ekonomia - Wroclaw Economic Review

Abstract:

This article brings up the issue of manner of conducting economic activities by a foreign company on the Polish territory, while two solutions shall be legally considered, i.e. conducting economic activities as a branch of a foreign company and through permanent establishment located in Poland. This issue seems to be very current in times of the economic crisis, because conducting economic activities in the form of a branch is related to many obligations, the realization of which generates specifi c costs both in the phase of founding a branch, as well as its functioning and liquidation. On the other hand, one matter shall be also considered, namely whether a foreign company intending to conduct economic activities on the Polish territory is allowed to use tax construction only, i.e. permanent establishment, and abandon the idea of organizing this activity in one of the forms stipulated by the law

Date issued:

2013

Identifier:

ISSN 2084-4093

Language:

pol ; eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661 ; no 3536. Ekonomia, ISSN 2084-4093 ; 19/3, s. 29-39

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2013

Autor opisu:

WR U/PAdjm

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