Year-end in transfer pricing – obligations, risks and key actions for 2025/2026
Year-End in Transfer Pricing: Key Documentation Obligations and Actions for 2025/2026 to Minimise Tax Risk.
First general interpretation of real estate tax in years
On December 1, 2025, the Minister of Finance and Economy issued a general interpretation[1] regarding real estate tax, which concerns the understanding of the concept of land, buildings, and structures related to business activity. The meaning of this phrase is decisive in determining which tax rate to apply. It is important to be aware that…
Master File and Withholding Tax (WHT). What does a Polish company in an international group need to know?
How does the Master File impact withholding tax (WHT) in Poland? Review the key risks, obligations, and actions that a Polish company within an international group should consider.
Links with the State Treasury and the transfer pricing documentation requirement
Discover the latest Supreme Administrative Court (NSA) ruling and individual tax interpretation regarding the exemption from local transfer pricing documentation under Article 11n(5) CIT.
Financial transactions in transfer pricing. What to watch out for to avoid errors and penalties?
Financial transactions in transfer pricing: what to watch out for to avoid mistakes and penalties? We invite you to read the article by MDDP experts.
Business valuation – how to determine a company’s value step by step
Learn how to carry out a professional business valuation. Discover the methods, stages and key factors that influence your company’s value.
Choosing the Estonian CIT and the delayed signing of the financial statement – Ministry of Finance softens its approach
Change of taxation form to Estonian CIT A company may opt for Estonian CIT taxation during the tax year, provided that it closes its accounting books and prepares financial statements in accordance with the Accounting Act on the last day of the month preceding the first month of lump-sum taxation. In practice, the tax authorities…
Did the Supreme Administrative Court grant a VAT exemption for erotic performances?
In recent days, much attention has been drawn to the judgment of the Supreme Administrative Court (NSA) of 16 October 2025, case no. I FSK 1342/22.
Tax after leaving the Estonian CIT – how does the lump sum tax on company income work? New interpretation by the Director of the National Tax Information Service 2025
The departure of the Estonian CIT has led to a number of concerns being raised among entrepreneurs. Following the termination of the lump-sum tax on corporate income, what is the subsequent course of action for the tax? When does the tax obligation arise and how can costly mistakes be avoided? The answers are provided by…
CJEU judgment in the Xyrality case C-101/24 – Is the platform liable for VAT?
xyrality: CJEU ruling C-101/24 – is the platform liable for VAT? Analysis of Articles 28 and 9a, impact on platform models and pre-2015 settlements.