Change of the form of business activity taxation Natural persons earning income from business activity – as sole proprietors, as well as partners in some partnerships – should consider the effectiveness of the current form of taxation in the context of its change for 2023. Exceptionally,...

On 1 February, OECD released a Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements (MoMA). As a reminder, in 2022, OECD Manual on Bilateral APAs was published. MAP and APA are procedures designed to ensure the security of the taxpayer...

In its judgment of 28 December 2022, issued by the Voivodship Administrative Court in Białystok (ref. I SA/Bk 467/22[1]), the court upheld the taxpayer’s complaint and discontinued the tax proceedings. The court found that the tax authorities had instrumentally initiated fiscal-criminal...

MDDP on Polish Taxes I Mandatory e-invoicing in Poland February 8, 2023 at 10:00 a.m. CET February 8, 2023 | 10:00 a.m.: Register The European Commission has approved Poland’s plan for mandatory e-invoicing and from July 1, 2024, structured invoices will already be...

How do you establish, settle and operate a VAT Group? Dedicated workshop for companies ENQUIRE ABOUT THE TRAINING The situation in Ukraine has caused an unprecedented influx of refugees into Poland. Thousands of people crossing the Polish border have already found...

Which areas of TP are of interest to you? – NEEDS ASSESSMENT QUESTIONNAIRE Dedicated transfer-pricing trainings ENQUIRE ABOUT THE TRAINING We hold closed-door (both on-site and online) trainings tailored to your needs. The workshops are conducted by our transfer...

How do you establish, settle and operate a VAT Group? Dedicated workshop for companies ENQUIRE ABOUT THE TRAINING Starting from January 2023, Polish taxpayers will have an opportunity to establish a VAT Group, a solution already in place in most European countries,...

National e-Invoicing System (KSeF) – how should you prepare your own company? Duration: 3h | Access fee: PLN 490 net On-demand training | Order the training The European Commission has approved Poland’s plan for mandatory e-invoicing and from the look of things,...

New rules surrounding the Polish Investment Zone From January 1 2023 there are new rules on regional investment state aid in the Polish Investment Zone. The Polish Investment Zone provides corporate income tax exemption in return for investment in specific regions. It applies to all...

Bartosz Głowacki of MDDP analyses the new rules surrounding the Polish Investment Zone, with significant tax windfalls to be found by intrepid investors. From January 1 2023 there are new rules on regional investment state aid in the Polish Investment Zone. The Polish Investment Zone...

The deadline for submitting the CBC notification (CBC-P) for 2022 to the Head of KAS is coming soon – 31 March 2023 (for all entities whose financial year matches the calendar year). This obligation covers entities belonging to capital groups that are subject to the CBC-R.   Who? The...

Although part of business operations for years, capital transactions raise doubts among taxpayers from transfer pricing perspective. This category includes the sale of shares between related parties, which – if the statutory documentation threshold is exceeded – triggers...

Unfortunately, some taxpayers will not find the beginning of the year to be a relief after a demanding December which was packed with transfer prices matters. In fact, some may even face the need to complete further activities. One of them is the preparation of the Master File. Who...

31 January 2023 the reconciling WHOSC statement is due Withholding tax remitters  who in 2022 made payments to the same taxpayer after filing the first WH-OSC statement without deduction of withholding tax or with deduction at a reduced rate, are required to file the reconciling ...

In order to correctly determine the remuneration for providing an intangible asset, you need not only an analysis of the legal aspects of the asset. An analysis from the transfer pricing is also required. It is extremely helpful to make the so-called DEMPE analysis provided for in...