Transfer pricing adjustments – a tool for restoring the arm’s length nature of controlled transactions
Transfer pricing adjustments as a tool for restoring arm’s length conditions. Legal requirements, tax risks, VAT implications and Polish practice.
“Total working time” in R&D tax relief – how should it understood?
Eligible costs under the research and development (R&D) tax relief include, among others, expenses incurred on the remuneration of employees performing R&D activities. These expenses may be deducted to the extent that the time devoted to R&D activities remains in proportion to the employee’s total working time in a given month. Moreover, the concept of…
Transfer pricing adjustments – global challenges, domestic obligations
Transfer pricing adjustments in Poland and abroad. The arm’s length principle, OECD guidelines, tax conditions, case law, and the risk of double taxation.
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…