Object's details: Działalność prowadzona w dobie kryzysu gospodarczego przez przedsiębiorców zagranicznych w formie oddziału zlokalizowanego w Polsce a alternatywa w postaci zakładu podatkowego

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• 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
• Resource Type:
  
  
  tekst
• 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:
  
  
  https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:109884
• 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

Object is located in the collections:

Additional information

• Creation date: 2019-09-20
• Last modification date: 2024-04-24
• Content object's number of views: 82
• You could also download the object's description in these formats:
  RDF
   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/96339/PDF.json