Object

PLMET:

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Title:

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

Alternative title:

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

Creator:

Chmielarczyk, Ewa

Subject and Keywords:

branch   permanent establishment   foreign company  
działalność gospodarcza   firma zagraniczna   przedsiębiorca zagraniczny   oddziały

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

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2013

Date copyrighted:

2013

Detailed Type:

czasopisma online

Identifier:

oai:repozytorium.uni.wroc.pl:96339   ISSN 2084-4093

Language:

pol   eng

Relation:

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

WUL Catalog:

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Is version of:

Czasopisma Naukowe w Sieci

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Location of original object:

Biblioteka Wydziału Prawa, Administracji i Ekonomii

Autor opisu:

WR U/PAdjm