MDDP Insight

MDDP Insight

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Corporate tax
Transfer pricing
VAT
The deadline for CBC-P filing is approaching
The deadline for submitting the CBC notification (CBC-P) for 2022 to the Head of KAS is coming soon –...
Sale of shares - how to determine the arm’s length value?
Although part of business operations for years, capital transactions raise doubts among taxpayers from...
The last effort - the Master File...
Unfortunately, some taxpayers will not find the beginning of the year to be a relief after a demanding...
Royalty fee should not always be calculated as a percentage of sales revenue
In order to correctly determine the remuneration for providing an intangible asset, you need not only...
The type of base interest rate and margin for 2023 announced!
A new announcement by the Minister of Finance on the type of base interest rate and margin for the purposes...
What happens if you fail to meet transfer pricing obligations for 2021? Changes starting from 2022.
What happens if you fail to meet transfer pricing obligations for 2021? Changes starting from 2022. Sanctions...
What's new in transfer pricing - an amendment to the Polish Deal
The amendment to the Polish Deal, which has recently come into force, has brought favourable changes...
Significant changes to the Polish Holding Company
The Polish Holding Company (PHC) is a solution that has been effective in the CIT Act since 1 January,...
National regulations are superior in defining the concept of the arm’s length principle
On 8 November 2022[1], the Court of Justice of the European Union (‘the CJEU’) annulled the decision...
Withholding tax 2023
Autumn has come and it has been followed by another changes in tax regulations, including the flat-rate...
What you need to know about adjustments in the field of Transfer Pricing?
The end of the year is approaching. Most companies are making the final settlements for the entire 2022....
The license for trademarks should also be settled arm’s length
Transactions involving intangible assets are among related-party transactions causing the greatest difficulties...
In the home stretch for transfer pricing – the Master File
Some taxpayers currently compiling Local Files and TP-R forms for 2021 will not complete their struggle...
Minimum CIT
The most important change concerning the minimum tax is the exemption of taxpayers from this tax in 2022...
Estonian CIT under the new rules
The reform of Estonian CIT (sometimes called as “lump sum taxation”) under the Polish Deal, which began...
Statement on transfer pricing documentation – less than a month is still left to file the statement to the Polish tax office
There is less than a month left to meet the transfer pricing reporting deadlines. One of the obligations...
Tax credit for enhanced product sales
Taxpayers actively promoting their own products may, starting from 2022, make more deductions from their...
IPO tax credit, i.e. benefits for stock exchange debutants and investors
Starting from 1 January 2022, two tax credits closely linked to the Initial Public Offering (IPO), or,...
TPR is not another regular form. File i(T) like a (P)(R)o with us!
The deadline for filing TPR for 2021 with the Head of KAS is looming – 31 December 2022! Do not work...
Tax credit for sports, culture and education
Starting from 1 January 2022, there a new deduction for the support of sports, culture and higher education...
Research and development tax deduction 2022
Starting from 2022, the research and development deduction was extended and supplemented by a new solution,...
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Udostępnienie apartamentu na rzecz podmiotu zarządzającego nie może korzystać z obniżonej stawki VAT
Popularny w ostatnich latach model inwestycyjny zakładał, że inwestorzy nabywali nieruchomości (popularnie...
Przedsiębiorca może darować żonie poleasingowe auto bez VAT
Dyrektor Krajowej Informacji Skarbowej [dalej jako: DKIS] wydał 17 stycznia b.r. interpretację indywidualną,...
Unikanie płacenia podatków będzie trudniejsze
26 stycznia 2023 r. sejm rozpoczął prace nad kompleksową nowelizacją przepisów o egzekucji administracyjnej....
VAT a sprzedaż działek powstałych w wyniku podziału nieruchomości rolnej
Problematyka opodatkowania transakcji polegających na podziale nieruchomości a następnie sprzedaży jej...
Akcyza w 2023 roku: wzrost stawek i uszczelnianie systemu, ale też pewne ułatwienia
W podatku akcyzowym już od początku 2023 roku nastąpiło kilka istotnych zmian. I tak od 1 stycznia 2023...
Zmiany w obowiązkowym KSeF – nowe informacje po spotkaniu z udziałem MF
O tym, że wdrożenie KSeF jest wymagającym przedsięwzięciem wie już większość podatników, a sytuacji nie...
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