Działalność prowadzona w dobie kryzysu gospodarczego przez przedsiębiorców zagranicznych w formie oddziału zlokalizowanego w Polsce a alternatywa w postaci zakładu podatkowego

Abstrakt

Economic activity of a foreign company at the time of economic crisis — a branch or a permanent establishment located in Poland?

This article brings up the issue of manner of conducting economic activities by a foreign company on the Polish territory, while two solutions shall be legally considered, i.e. conducting economic activities as a branch of a foreign company and through permanent establishment located in Poland. This issue seems to be very current in times of the economic crisis, because conducting economic activities in the form of a branch is related to many obligations, the realization of which generates specific costs both in the phase of founding a branch, as well as its functioning and liquidation. On the other hand, one matter shall be also considered, namely whether a foreign company intendingto conduct economic activities on the Polish territory is allowed to use tax construction only, i.e. permanent establishment, and abandon the idea of organizing this activity in one of the forms stipulated by the law.