Monitor Podatkowy

no. 4/2023

Organization of a distribution chain with the usage of an international warehouse in the context of conditions for permanent establishment - comments in the light of a binding ruling of the Head of the National Fiscal Information of 28 November 2022 (ref. 0111-KDIB1-2.4010.577.2022.2.DP)

Joanna Rusek

Autorka jest radcą prawnym i doradcą podatkowym, managerem w KPMG Tax biuro w Krakowie.

Abstract

The subject of the analysis are circumstances considered by tax authorities when determining whether a permanent establishment arises when transactions (sales) are carried out using an international warehouse.

Keywords

permanent establishment international warehouse