MDDP Insight

MDDP Insight

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Master File and Withholding Tax (WHT). What does a Polish company in an international group need to know?
How does the Master File impact withholding tax (WHT) in Poland? Review the key risks, obligations, and...
Links with the State Treasury and the transfer pricing documentation requirement
Discover the latest Supreme Administrative Court (NSA) ruling and individual tax interpretation regarding...
Financial transactions in transfer pricing. What to watch out for to avoid errors and penalties?
Financial transactions in transfer pricing: what to watch out for to avoid mistakes and penalties? We...
Business valuation - how to determine a company’s value step by step
Learn how to carry out a professional business valuation. Discover the methods, stages and key factors...
Choosing the Estonian CIT and the delayed signing of the financial statement – Ministry of Finance softens its approach
Change of taxation form to Estonian CIT A company may opt for Estonian CIT taxation during the tax year,...
Did the Supreme Administrative Court grant a VAT exemption for erotic performances?
In recent days, much attention has been drawn to the judgment of the Supreme Administrative Court (NSA)...
Tax after leaving the Estonian CIT – how does the lump sum tax on company income work? New interpretation by the Director of the National Tax Information Service 2025
The departure of the Estonian CIT has led to a number of concerns being raised among entrepreneurs. Following...
CJEU judgment in the Xyrality case C-101/24 – Is the platform liable for VAT?
xyrality: CJEU ruling C-101/24 – is the platform liable for VAT? Analysis of Articles 28 and 9a, impact...
WHT explanations – have holding companies finally been understood in terms of withholding tax?
WHT explanations – have holding companies gained understanding in withholding tax? What is the opinion...
Estonian CIT and bond purchases – hidden risk of losing the right to a lump sum regime
Estonian CIT conditions One of the conditions of Estonian CIT is the appropriate structure of the company’s...
Hidden gains in the draft amendment for 2026 – what may change in Estonian CIT?
The draft amendment to the income tax laws of September 16, 2025, provides for changes in the regulations...
Last chance to prepare the 2024 Local File!
Local File 2024: discover why the reliable preparation of transfer pricing documentation and consistency...
Intangible services in withholding tax (WHT)
The CIT Act and the PIT Act contain a list of intangible services, the income from which, as a rule,...
Dividends and beneficial ownership status – the “safe harbour” mechanism in the Minister of Finance's explanations
Entities that pay dividends to their parent companies have been struggling for years with documentation...
Redemption of shares under Estonian CIT
When applying Estonian CIT, the question arises as to whether remuneration for the redemption of shares...
TP Obligations 2024: deadlines, documentation and consequences for taxpayers
Why TP obligations for 2024 matter for businesses The upcoming autumn marks the need to fulfil transfer...
Foreign collective management organizations and WHT
One of the issues addressed in the explanatory notes of the Ministry of Finance of July 3, 2025, is the...
Estonian CIT – announcement of changes in regulations
The Ministry of Finance has announced modifications to the regulations concerning Estonian CIT. On September...
Family foundations – draft tax changes from 2026
The Ministry of Finance has published draft amendments to the Family Foundation Act, which are to come...
Cash pooling and withholding tax in light of the WHT Explanatory Notes of July 3, 2025 – question without answers
The modern world of finance is dominated by liquidity management. Companies, especially those belonging...
Estonian CIT under scrutiny by tax authorities
The data presented in the Ministry of Finance’s response to a parliamentary question[1] is a warning...
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