For several years, the answer to this question has been subject to debate, as evidenced by the numerous requests for individual tax rulings in Poland submitted by taxpayers. Some case law and tax ruling practice indicated that, where only the cost base changes under a cost-plus model, while the mark-up percentage remains unchanged and there…
Public CbCR is becoming mandatory for the largest corporate groups. What do the new rules mean for reporting and risk management?
EU Court on the excise duty exemption for denatured alcohol. What does the ruling mean for manufacturers of industrial products?
Does the Coca-Cola dispute with the IRS show that years without objections from the tax authorities do not necessarily guarantee tax certainty?
The fundamental condition for claiming the robotization tax relief is that the acquired equipment must possess the characteristics required to qualify as an industrial robot within the meaning of the tax legislation.
The KIS’s revised 2026 approach reduced the risk of double bookkeeping and excessive JPK_CIT obligations for foreign branches.
CJEU judgment in Case T-356/25 Rapera: is a tax representative jointly liable for VAT when they only file returns and make tax payments?
Although transfer pricing deadlines are a permanent feature of the tax calendar, they still tend to surprise taxpayers each year. However, documentation obligations can be planned well in advance. For this reason, related parties should ensure timely verification of their controlled transactions, applicable documentation thresholds, and available exemptions.
The mandatory National e-Invoicing System (KSeF) fundamentally changes the way transactions between businesses are documented. We outline five key areas that deserve particular attention.
The European Commission has presented a draft directive referred to as the tax Omnibus package. Its main objective is to simplify EU rules on direct taxation, reduce administrative costs for businesses and tax authorities, and strengthen the competitiveness of the internal market.