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

Transfer pricing

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

Green Taxation, INSIGHT, Trochę o zielonych podatkach

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

Transfer pricing

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?

INSIGHT, Tech TAX

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…

Transfer pricing policy in the context of customs regulations, ESG, and the Green Deal – how to build it effectively?

Transfer pricing, Trochę o zielonych podatkach

In recent years, transfer pricing policy has evolved from a purely tax-focused document into a key component of broader compliance strategy. Regulatory changes – both at national and EU levels – now require transfer pricing (TP) policies to address not only tax regulations but also customs matters, environmental concerns, and corporate governance (ESG) considerations. Why…

Estonian CIT and transfer pricing

Corporate tax, INSIGHT, Trochę o CIT

Estonian CIT is an attractive form of taxation that can bring tangible tax benefits to companies. We discussed its advantages in more detail in our previous article: https://www.mddp.pl/zamkniecie-roku-dobry-czas-na-przejscie-na-cit-estonski/ In order to benefit from estonian CIT, taxpayers must meet certain conditions and operate in accordance with the principles of lump-sum taxation of corporate income. One of…

Are transfer pricing adjustments subject to VAT? The Advocate General’s opinion does not contribute much

INSIGHT, VAT

In the world of globalized business, settlements between related entities are commonplace. Transfer pricing mechanisms operate within international capital groups, allowing for the adjustment of companies’ profitability to market levels. While the OECD guidelines organize these issues well in the area of ​​income taxes, many doubts remain unresolved in the case of VAT. In April…