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Found (4) results from author Sören Godniak
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CIT
Permanent establishment (PE) in Poland because of laptops and remote work?
[Deutsch siehe unten] Taking advantage of the progressing digitalization, many companies decide to employ individuals from various countries as remote workers. If such an employee…
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CIT
WHT: Polish tax authorities confirm the applicability of the 'look through' approach in a non-standard situation
‘Look through’ is a special approach, not directly regulated in Polish tax provisions and its applicability still raises many doubts. Still, practice shows that slowly…
Verbindliche Auskunft zur Anwendung von polnischen Quellensteuerpräferenzen - für wen ist sie (nicht) geeignet?
Das Jahr 2019 ist den meisten als das letzte Jahr vor der noch andauernden Pandemie (Stand: Juli 2022) in Erinnerung geblieben. Ein kleinerer Kreis von…
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CIT
Advance tax ruling for preferential Polish withholding tax treatment – who will (not) benefit?
The year 2019 is remembered by most of us as the last one before the – still ongoing (as of March 2022) – pandemic. However,…