MDDP on Polish Taxes I Real estate companies – the reporting deadline is approaching September 8, 2022 at 11:00 a.m. The real estate companies and their shareholders are obliged to report their shareholding structures to the tax authorities in Poland. The provisions are new and give rise to number of doubts regarding: obliged entities, scope…
MDDP on Polish Taxes I VAT Groups June 22, 2022 at 10:00 a.m.June 22, 2022 | 10:00 a.m.: Register In 2023, VAT taxpayers (and branches of foreign taxpayers) will have the opportunity to form a VAT Group, allowing a group of entities to be treated as a single VAT taxpayer. As a result, transactions between…
MDDP on Polish Taxes I Tax on shifted income, including financing costs and taxation of hidden dividends June 8, 2022 at 10:00 a.m. Polish legislator often uses the carrot and stick approach. However, when it comes to financing costs, stick policy prevails. Each and every year, new tax limitations on interest and other debt financing…
MDDP on Polish Taxes I New Polish CIT exemption for foreign investors – so-called Estonian corporate income tax June 1, 2022 at 10:00 a.m. Starting from 2021, there is a new tax relief – so called the Estonian CIT – in Polish tax law. The relief allows to defer payment of CIT for number of…
MDDP on Polish Taxes I Tax allowances and exemptions May 25, 2022 at 10:00 a.m. In 2022 new and refreshed CIT incentives were introduced. Nowadays taxpayers can benefit from different deductions while developing their business, starting from the concept through test production ending with the promotion focused on sales increase. Additional support for acquisitions is…
Changes in the scope of corporate income tax, which entered into force on January 1, 2022, have an impact on the tax aspects of financing investments.
Intellectual property in the context of TP, tax and legal planning / structures The number of international transactions connected with intellectual property is increasing dynamically due to the development of technological companies and global economy. In the process of implementing IP protection strategy and its structuring the key issues surrounding the ownership, transfer and exploitation…