Permanent Establishment in the Form of Dependent Agent in the Light of the Base Erosion and Profit Shifting Project

Abstract

The subject of the paper is an analysis of the issue of permanent establishment in the form of a dependent agent. The main purpose is to list the positive conditions leading to the setting up of a permanent establishment in the form of a dependent agent. The paper examines the issue of indication of characteristics of the agent’s dependence on the enterprise under the Organisation for Economic Co-operation and Development’s Model Convention. The definition of a dependent agent contained in the Organisation for Economic Co-operation and Development’s Model Convention is analysed in the context of the Polish company law regulations. The author made an attempt to characterize the institute, taking into account the differences between the versions of the Organisation for Economic Co-operation and Development’s Model Convention of years 2014 and 2017, and to present the advantages and disadvantages of the concept of a dependent agent.

Keywords

• financial law
• tax law
• international tax law
• taxation
• double taxation
• avoidance of double taxation
• taxation of economic activities
• organisation for economic co-operation and development
• organisation for economic co-operation and development’s model convention
• base erosion and profit shifting project
• dependent agent
• permanent establishment
• poland