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Tag: permanent establishment

Taxpayers who want to do business exclusively on the Polish territory, must take into account that their sorting plant was not considered to be a representative office or a permanent establishment within the meaning of OECD convention. This may result in the need to register with relevant authorities of the State in which the sorting plant is located.

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Permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partially carried on.

The term permanent establishment includes especially:

  • a place of management,
  • a branch,
  • an office,
  • a factory,
  • a workshop.

 

An Avoidance of Double Taxation Agreement – the convention signed between Great Britain and Poland in 2006 specified this term.

In order to explain the difference between an agent of a dependent status and an agent of an independent status we need to provide explanation of a permanent establishment first.

The term permanent establishment – according to the CIT Act – means a fixed place of business through which the entity having a seat or management on the territory of a given country, wholly or partially carries on business of the enterprise on the territory of another country.

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