Found (2) results from author Diana Gołubicka

# CIT Can a Ship Create a Permanent Establishment (PE) in Poland? When analyzing the risk of creating a permanent establishment (PE), which entails the obligation for a foreign taxpayer to pay tax on part of its…

20.01

5 min

Sören Godniak
# WHT Withholding tax (WHT) – problems regarding the application of the look-through approach to foreign dividend payments also in 2025 Withholding tax (WHT) itself and the related concept of the so-called look-through approach (LTA - i.e. the application of WHT preferences to an entity other…

10.02

5 min

Sören Godniak