MDDP Insight

MDDP Insight

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Transfer pricing
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Transfer pricing information – transactions between related parties in a nutshell
This is one of the key tools tax authorities use to verify transactions between related parties. With...
How AI is changing the work of tax authorities and impacting taxpayers?
Automation of tax processes using artificial intelligence (AI) is becoming increasingly common among...
Fiscal year in the Polish minimum tax
As a rule, the tax year for minimum tax is the calendar year. The legislation also allows taxpayers to...
CJEU Confirms the Right to Deduct VAT on the Acquisition of a Fixed Asset Made Available Under Tooling
On October 4, 2024, the Court of Justice of the European Union (CJEU) delivered a judgment in the Voestalpine...
Statement on transfer pricing documentation - what you should know as statutory deadlines near
The deadlines for meeting transfer pricing obligations for 2023 are fast approaching, especially for...
Flood relief donation costs vs. minimum income tax. New provisions also in force in 2025
On 5 October, the Act of 1 October 2024 amending the Act on special solutions related to flood recovery...
The Council of Ministers decides to consider changes to property taxation
On Monday 7 October 2024, a draft law amending the Agricultural Tax Act, the Local Taxes and Fees Act...
Efficient tax project management is a key to competitive advantage
Technology, and in particular tools using artificial intelligence (AI) and cloud solutions, have already...
Does a remote employee create a permanent establishment in Poland?
The Administrative Court in Gliwice ruled in a judgment of 24 June 2024 (ref. I SA/Gl 1679/23) that the...
Transfer pricing benchmark - a key element of documentation
A comparative analysis, also referred to as a transfer pricing benchmark, is essential for: establishing...
Excise duties on distance sales of wine in the EU in the context of the Advocate General's opinion
The sale of alcohol, including wine, between EU countries comes with obligations regarding excise duties...
Local transfer pricing documentation. What should your Local File include?
What is Local File documentation? Transfer pricing documentation is a legally required document focused...
No penalties for late submission of property tax returns in 2025
Admittedly, this is only to apply to property tax returns and will require taxpayers to submit a declaration...
Transfer pricing - thresholds 2024
The year 2024 has not introduced any major changes to transfer pricing regulations. However, related...
Zero percent VAT for donations to flood victims
The Ministry of Finance, following the example of previous regulations issued during the pandemic and...
Transfer pricing documentation requirements and reporting obligations
Transfer Pricing: who has documentation and reporting obligations?   If: you are a taxable person (subject...
Spouses' family foundation and PIT exemption - the tax authorities change their minds in favour of taxpayers
Not long ago, we informed about an unfavourable stance of the Director of the National Fiscal Information...
Will you have to pay property tax on tent halls from 2025?
There is an ongoing wait for the new definitions of building and structure for property tax purposes...
Transfer pricing documentation obligations for 2023: deadlines are looming
Transfer Pricing: obligations await! The holidays are coming to an end, and as children head back to...
Sixth method - valuation techniques in transfer pricing
Transfer prices can impact the amount of income taxed in different countries. To ensure compliance, set...
Termination fee can be a tax deductible cost if it allows taxpayer to increase profits
On July 25, 2024, the Director of the National Tax Information issued an individual tax ruling[1] confirming...
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EV charging is a chain supply of electricity
The CJEU has once again clarified how to qualify new electromobility-related transactions on the basis...
CJEU Confirms the Right to Deduct VAT on the Acquisition of a Fixed Asset Made Available Under Tooling
On October 4, 2024, the Court of Justice of the European Union (CJEU) delivered a judgment in the Voestalpine...
Can transferring business activities to a new company in order to benefit from VAT exemption be considered an abuse of law?
The Court of Justice of the European Union (CJEU) addressed this issue in its ruling on 4 October 2024,...
Excise duties on distance sales of wine in the EU in the context of the Advocate General's opinion
The sale of alcohol, including wine, between EU countries comes with obligations regarding excise duties...
Zero percent VAT for donations to flood victims
The Ministry of Finance, following the example of previous regulations issued during the pandemic and...
Impact of classification of goods on customs duties - opinion of the Advocate General of the CJEU in case C-104/23
On January 18, 2024, the Advocate General of the Court of Justice of the European Union issued an opinion...
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