Wykorzystanie zagranicznego zakładu w międzynarodowym planowaniu podatkowym

Lidia Peretiatkowicz

Abstract

Purpose - The purpose of this article is to characterize as well as clarify the tax implications of activitieswithe the use of a permanent establishment. Design/methodology/approach - The following research methods were used in the study: studies of literature on the subject, case law and interpretations of tax, analysis of legislation relating to permanent establishment. Findings - The result of this study is to draw attention to the possibility of using permanent establishment in international tax planning. Originality/value - This paper have cognitive value about techniques for apply internetional tax planning based on permanent establishment.