Instytucja zakładu może być wykorzystywana do unikania opodatkowania
Pojawienie się instytucji stałego (zagranicznego) zakładu w międzynarodowej przestrzeni prawnej spowodowane było potrzebą uzgodnienia progu obecności i aktywności przedsiębiorstw będących rezydentami podatkowymi w jednym państwie, którzy uczestniczyli w obrocie gospodarczym innego państwa i czerpali z tego tytułu określone benefity.
[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif]Prawnopodatkowej analizy instytucji zakładu zagranicznego, ze szczególnym uwzględnieniem wpływu, jaki rozwój tzw. gospodarki cyfrowej wywiera na tradycyjną konstrukcję prawną zakładu dokonał Rafał Lipniewicz, w publikacji "Podatkowy zakład zagraniczny", która ukazała się nakładem wydawnictwa Wolters Kluwer.
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Szczególną uwagę poświęcono w publikacji kwestii wykorzystywania przez przedsiębiorstwa działające w skali międzynarodowej instytucji zakładu do unikania opodatkowania oraz zmianom zaproponowanym przez OECD, które mają temu zjawisku przeciwdziałać. Omówiono również planowane zmiany komentarza do Konwencji modelowej OECD w kontekście projektu BEPS (Base Erosion and Profit Shifting) oraz zaprezentowano koncepcję zakładu wirtualnego.
W opracowaniu przedstawiono m.in.:
- źródła regulacji prawnej zakładu,
- zakład typu podstawowego, budowlanego, agencyjnego oraz usługowego,
- zakład w kontekście obrotu elektronicznego,
- ogólne warunki uznania spółki powiązanej za zakład,
- przeciwdziałanie unikaniu opodatkowania z wykorzystaniem zakładu BEPS Action,
- ogólne zasady przypisywania zysków zakładowi w Konwencji modelowej OECD,
- unikanie powstania zakładu ze względu na przygotowawczy bądź pomocniczy charakter działalności,
- koncepcję zakładu w świetle prawa Unii Europejskiej.
Książka przeznaczona jest przede wszystkim dla doradców podatkowych, radców prawnych, adwokatów, sędziów sądów administracyjnych oraz pracowników administracji podatkowej. Będzie cennym źródłem wiedzy dla wykładowców akademickich, studentów prawa i wszystkich osób chcących pogłębić wiedzę z omawianej tematyki.
