OECD Amount B – what does the new mechanism mean for businesses?

OECD Amount B – what does the new mechanism mean for businesses?

The Organisation for Economic Co-operation and Development (OECD) plays a pivotal role in shaping the global tax landscape, particularly in the context of the digital economy. Its objective is to establish a more equitable and predictable international tax framework that addresses the challenges posed by globalization and the operations of multinational enterprises. In response to…

Customs duties and transfer pricing – how to integrate tax strategies within an international supply chain?

Customs duties and transfer pricing – how to integrate tax strategies within an international supply chain?

Modern companies operating in international markets face the challenge of aligning customs and transfer pricing policies. A lack of consistency between these areas can lead to significant tax, operational and financial risks. For this reason, close cooperation between customs and transfer pricing departments is essential – only through collaboration can risks be effectively managed, and…

Deposit Refund System: which deposits will be non-taxable under the new rules, and which will remain subject to VAT?

With the launch of the first deposit return systems in October 2025, new rules will come into force for beverage containers included in the system and marked with the “DEPOSIT” on a label. However, many beverage containers will remain on the market—either temporarily or permanently—that are not included in the deposit system. This will significantly…

CJEU: board member has the right to defend himself - another important judgment on joint and several liability

CJEU: board member has the right to defend himself – another important judgment on joint and several liability

On 30 April 2025, the Court of Justice of the European Union (CJEU) delivered another important judgment in Case C-278/24 (Genzyński) concerning the compatibility with EU law of the Polish rules on the joint and several liability of board members for company tax arrears. The CJEU ruled that the current regulations – while permissible under…

How to determine the value of a consortium transaction and when transfer pricing documentation obligations arise

How to determine the value of a consortium transaction and when transfer pricing documentation obligations arise

Consortia are a commonly selected form of cooperation for the execution of large-scale projects, particularly in the construction, engineering, and financial sectors. The formation of a consortium typically serves the purpose of jointly executing a specific commercial undertaking which, due to its financial, logistical, technical, or organisational complexity, exceeds the capacity of a single entity.…

Tax challenges, opportunities and prospects for the construction industry in the context of ESG

The rapidly evolving economic landscape, growing expectations towards businesses, and emerging regulatory frameworks present undeniable challenges and obligations for entities in the construction industry. At the same time, however, the proper management and implementation of new ESG-related obligations may offer tangible tax benefits for businesses taking proactive steps in this area. A few words about…

Licencja i wycena znaku towarowego – opłaty, DEMPE, metody i praktyka

Licencja i wycena znaku towarowego – opłaty, DEMPE, metody i praktyka

Znaczenie znaku towarowego w budowaniu wartości firmy Znak towarowy to chronione prawem oznaczenie, które identyfikuje produkt lub usługę jako pochodzącą z określonego źródła. Znak towarowy to jeden z kluczowych elementów budujących tożsamość przedsiębiorstwa na rynku – pozwala odróżnić towary lub usługi jednego przedsiębiorcy od innych. Może przyjmować różne formy – od nazwy, logo, przez kształt…

Does the exchange of cryptocurrencies into traditional (FIAT) currencies affect the right to deduct VAT?

Cryptocurrencies are becoming increasingly popular in everyday business transactions, including as a means of payment in commercial relationships. While the tech community approaches this development with enthusiasm, tax authorities still appear to lack a full understanding of the nature of cryptocurrencies and their practical application in business. A ruling issued by the Director of the…