- Tytuł:
-
Planowanie podatkowe działalności prowadzonej poprzez zagraniczny zakład
Tax Planning of Activities Conducted Through Permanent Establishment - Autorzy:
- Jamroży, Marcin
- Powiązania:
- https://bibliotekanauki.pl/articles/589661.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Inwestycje bezpośrednie
Inwestycje zagraniczne
Opodatkowanie
Podatki
Direct investments
Foreign investment
Taxation
Taxes - Opis:
- The purpose of this article is to characterize as well as clarify the tax implications of foreign direct investment in the form of a permanent establishment. The tax burden is not a fixed amount determined by the business environment but rather can be influenced by the type of business structure created. A tax analysis of foreign direct investment (FDI) has revealed that the creation of a permanent establishment is more fiscally profitable than the creation of a separate legal entity (subsidiary). The income of a permanent establishment is not subject to economic double taxation. In addition, there is more flexibility with a permanent establishment in other areas of decision-making such as financing, internal dealings or the settlement of losses.
- Źródło:
-
Studia Ekonomiczne; 2014, 198 cz 1; 255-266
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł