Ograniczenie zakresu stosowania w Polsce autoryzowanego podejścia OECD dotyczącego przypisywania zysku do zagranicznego zakładu

Monika  Laskowska

doi:10.18778/1509-877X.2022.03.08

Authors

Monika Laskowska Centrum Analiz i Studiów Podatkowych Szkoły Głównej Handlowej w Warszawie https://orcid.org/0000-0001-5094-2280

DOI:

https://doi.org/10.18778/1509-877X.2022.03.08

Keywords:

permanent establishment, authorized OECD approach, profit allocation, associated companies

Abstract

The scope of the article covers the application of the authorized OECD approach to permanent establishment with respect to double tax treaties to which Poland is a party as well as domestic provisions. The focus is on assumption introduced to domestic law since 2019 that relations between permanent establishment and its headquarter are equal to the relations between associated companies. In consequence, application of domestic provisions on permanent establishment creates situation of double taxation or double non-taxation of income.

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