MDDP Insight

MDDP Insight

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VAT
Robotization Tax Relief: What constitutes an industrial application of a robot?
The fundamental condition for claiming the robotization tax relief is that the acquired equipment must...
Do Polish and foreign self-balancing branches have to report JPK_CIT?
The KIS’s revised 2026 approach reduced the risk of double bookkeeping and excessive JPK_CIT obligations...
Joint and several liability of a tax representative – judgment of the General Court of the European Union
CJEU judgment in Case T-356/25 Rapera: is a tax representative jointly liable for VAT when they only...
Transfer pricing in 2026 – Local File, TPR and Master File deadlines for FY 2025
Although transfer pricing deadlines are a permanent feature of the tax calendar, they still tend to surprise...
KSeF 2026 – the 5 most common mistakes in structured invoicing and how to avoid them
The mandatory National e-Invoicing System (KSeF) fundamentally changes the way transactions between businesses...
The EU Tax Omnibus proposes: fewer formalities, broader exemptions and new incentives for investment
The European Commission has presented a draft directive referred to as the tax Omnibus package. Its main...
IP Box and transfer pricing – where do these two worlds meet?
How to correctly determine the income covered by IP Box, and where do transfer pricing rules come into...
CIT exemption for foreign investment funds investing in Polish real estate – key court rulings and practical implications
New CIT rulings strengthen tax certainty for foreign funds and make Poland more attractive to real estate...
Exemption of cross-border dividends from withholding tax in light of the latest signals from the CJEU
WHT audits are intensifying, and WHT on dividends paid to foreign entities has become a major dispute...
NSA on share valuation: criticizing the method alone is not enough
The judgment of the Polish Supreme Administrative Court (NSA): a tax authority cannot automatically challenge...
TP Statement and non-arm’s length transfer prices – does a CIT adjustment eliminate the risk?
Can a taxpayer confirm in the TPR form that its transfer prices were arm’s length if it has previously...
Free-of-charge share redemption and transfer pricing consequences – recent Polish Supreme Administrative Court rulings
The Supreme Administrative Court (SAC) is increasingly indicating that certain capital transfers may...
Settlement of robotisation tax relief – one-off deduction or depreciation write-offs?
Should the robotics relief be settled together with depreciation, or as a one-off deduction? Diverging...
Transactions with management board members – when does the tax authority challenge deductible costs?
Transactions carried out between companies and members of the management board are, in themselves, neither...
Will the Stellantis judgment bring clarity across the EU on the VAT treatment of transfer pricing adjustments?
The Court of Justice of the European Union has, for the first time, ruled in a case directly addressing...
Bad debt relief for VAT available only to the original creditor – the EU Court judgment in case T-233/25 Mokoryte
A taxpayer who has not received payment for goods or services supplied may – subject to certain...
Withholding Tax (WHT) and Transfer Pricing – how do tax authorities use the Master File? Practical and case law insights
Transfer pricing documentation within multinational capital groups has become an invaluable tool not...
New powers of the National Labour Inspectorate – don’t forget about VAT
Recently, there has been a lot of discussion about the Act amending the Act on the State Labour Inspection...
PIT settlements: Solidarity Levy and Tax Losses
According to the current position of tax authorities and administrative courts, the tax base for the...
Foreign employer, Polish employee – what about taxes?
More and more Poles are deciding to work remotely for foreign companies. Sometimes this means physical...
Will your benchmark stand up to scrutiny by the tax authority? Key takeaways from the recent foreign case law.
Transfer pricing benchmarks under judicial scrutiny. Key insights from recent international case law...
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