Figure 1
Foreign branches in Poland over the period 2015–2018.
Source: Ministry of Finance.
Figure 2
Geographic structure of FDI inflows in the period 2000–2018 (in billion of USD).
Source: own collaboration based on UNCTAD (2000–2019). World Investment Report for years 2000–2018, New York and Geneva.
Figure 3
Income tax levied on branches in 2015–2018 (in thousands of PLN).
Source: Ministry of Finance.
Figure 4
The main PE problem areas addressed in tax rulings.
Source: own elaboration. PE, permanent establishment.
Figure 5
Frequency of main PE problem areas (in %).
Source: own elaboration. PE, permanent establishment.
Figure 6
Problem areas addressed in the judgments of administrative courts.
Source: own elaboration.
Figure 7
Frequency with which problem areas are addressed in judgments of administrative courts (in %).
Source: own elaboration.
Figure 8
Forms of permanent establishments featuring in tax rulings.
Source: own elaboration.