Permanent establishment as a foreign direct investment in Poland: identification of tax barriers in the context of new tax development
Jamroży Marcin () and
Janiszewska Magdalena ()
Additional contact information
Jamroży Marcin: Collegium of Management and Finance, SGH Warsaw School of Economics, Warsaw, Poland.
Janiszewska Magdalena: Collegium of Management and Finance, SGH Warsaw School of Economics, Warsaw, Poland.
International Journal of Management and Economics, 2021, vol. 57, issue 2, 177-193
The paper aims to identify the significant tax barriers to foreign direct investment (FDI) in Poland, in particular in the form of a permanent establishment (PE), in the context of new developments in international tax law. Due to the recommendations of the Base Erosion and Profit Shifting (BEPS) project, launched by Organisation for Economic Co-operation and Development (OECD) to prevent international tax avoidance, the understanding of PE has changed, which could lead to changes in business models. The purpose of the research is also to identify the significant tax barriers to economic activity in Poland, in particular in the form of PE, against the international tax law context. The study conducted by the authors relies on the most current tax rulings and judgments of administrative courts issued between 2017 and 2020. It is concluded that not so much the effective tax burdens but the regulatory ambiguity surrounding the tax obligations may contribute to the reduction of Poland's attractiveness as a location for FDI.
Keywords: BEPS; foreign direct investment; permanent establishment (search for similar items in EconPapers)
JEL-codes: F21 F65 H26 K34 (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:vrs:ijomae:v:57:y:2021:i:2:p:177-193:n:7
Access Statistics for this article
International Journal of Management and Economics is currently edited by Jolanta Mazur
More articles in International Journal of Management and Economics from Warsaw School of Economics, Collegium of World Economy
Bibliographic data for series maintained by Peter Golla ().