According to the individual tax ruling of the Head of the National Revenue Information Service of April 15, 2020 (case no. 0111-KDIB1-2.4010.43.2020.2.MS), if a foreign entity provides services consisting in the performance of a research project and its activities lead to the creation of copyright, which is transferred to a Polish company, the Polish entity will be obliged to collect the withholding tax when paying the remuneration.
Subsidiary = fixed establishment? Not always – the CJUE judgment in the case of Dong Yang Electronics Sp. z o.o.
On May 7, 2020, the Court of Justice of the European Union (CJEU) issued a judgement in case C-547/18, which concerned a fixed establishment for VAT purposes in connection with a subsidiary in the Republic of Poland.