Permanent establishment as a foreign direct investment in Poland : identification of tax barriers in the context of new tax development
Year of publication: |
2021
|
---|---|
Authors: | Jamrozy, Marcin ; Janiszewska, Magdalena |
Published in: |
International journal of management and economics. - Warsaw : De Gruyter Poland, ISSN 2543-5361, ZDB-ID 2824518-0. - Vol. 57.2021, 2, p. 177-193
|
Subject: | BEPS | foreign direct investment | permanent establishment | Auslandsinvestition | Foreign investment | Polen | Poland | Multinationales Unternehmen | Transnational corporation | Internationales Steuerrecht | International tax law | Doppelbesteuerung | Double taxation | Steuerpolitik | Tax policy |
Type of publication: | Article |
---|---|
Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.2478/ijme-2021-0011 [DOI] |
Classification: | f65 ; F21 - International Investment; Long-Term Capital Movements ; H26 - Tax Evasion ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
-
On the relevance of double tax treaties
Petkova, Kunka, (2018)
-
Blueprints for a new PE nexus to tax business income in the era of the digital economy
Hongler, Peter, (2015)
-
Quantifying the OECD BEPS indicators : an update to BEPS Action 11
Klein, Daniel, (2021)
- More ...
-
Tax Management in Cross-Border Mergers
Jamrozy, Marcin, (2011)
-
Tax Management in Cross-Border Mergers
Jamrozy, Marcin, (2011)
-
Kudert, Stephan, (2012)
- More ...