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 mistakes and penalties? We invite you to read the article by MDDP experts.
Learn how to carry out a professional business valuation. Discover the methods, stages and key factors that influence your company’s value.
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…
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.
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…
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.
WHT explanations – have holding companies gained understanding in withholding tax? What is the opinion of MDDP experts?
Estonian CIT conditions One of the conditions of Estonian CIT is the appropriate structure of the company’s revenues. Passive income may not exceed 50% of total income. Passive income includes, in particular, income from receivables, interest, sureties, guarantees, copyrights, industrial property rights, as well as the sale and exercise of rights arising from financial instruments.…
The draft amendment to the income tax laws of September 16, 2025, provides for changes in the regulations concerning the lump sum tax on company income. The recent amendment to the definition of “hidden profits” has generated significant controversy, as it effectively determines which benefits between a company and its shareholders are subject to additional…