Agnieszka Morska
Przedstawiciel jako zakład – wybrane aspekty
Summary
The concept of permanent establishment (PE) is crucial for allocation of taxing rights when an enterprise of one state derives business profits from another state. The existence of PE is required for a country to tax non-residents‘ business profits. OECD Model Tax Convention defines following forms of PE: a general PE, a construction PE and an agent PE. This article analyzes the concept of agent PE. The aim of the paper is to examine the conditions that must be met to treat the activity of an agent as PE.
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Key words: dependent agent, permanent establishment , OECD Model Tax Convention, required conditions