MDDP Insight

MDDP Insight

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Transfer pricing
VAT
APA-C as a report on the implementation of the APA agreement
An APA (advance pricing arrangement) is an agreement on the transfer price applied in transactions between...
Transfer pricing is...
When we talk about transfer pricing, we’re definitely thinking about transferring funds. And probably...
Taxpayer with the right to adjust consumer sales VAT rate
By the judgment of March 21st, 2023 (ref. C-606/22, Director of the Tax Administration Chamber in Bydgoszcz),...
Keep transfer pricing in mind when planning ESG
Recently, there has been a noticeable increase in interest in ESG topics. This is due to two reasons:...
Bad debt relief: creditor entitled to interest
In its judgment of 29 February 2024[1], the CJEU ruled that Member States may impose time limits on a...
PIT on rental via online platforms in Poland and tax obligations for foreign property rental income
Short-term rental of real estate via online platforms is becoming an increasingly popular way of earning...
New green obligations for importers and exporters will come into force in 2024
The European Union is about to take another major step towards reducing its impact on global deforestation...
The deadline for CBC-P filing is approaching
The deadline for submitting the CBC notification (CBC-P) for 2023 to the Head of KAS is coming soon –...
Tax obligation in intra-community acquisition and supply of goods
Poland’s accession to the European Union on May 1st, 2004, brought changes to the rules governing...
What are the key elements for calculating ESG taxonomy results?
The ESG taxonomy is crucial for ESG reporting as it focuses on technical criteria that must be met for...
Tax obligation in VAT – how to distinguish a tax obligation from a tax liability
The concept of a tax obligation is defined in Article 4 of the Tax Ordinance, which states that it is...
VAT deduction for CSR expenses not always obvious
By judgment of February 2nd, 2023, ref. I FSK 1474/20, the Supreme Administrative Court (NSA) denied...
Why is it important to accurately determinate the functional profile?
Why is it important to accurately determine the functional profile? The functional profile should be...
CJEU to assess Polish legislation on board members' liability for company tax debts
The CJEU will settle on the compliance of polish law on management board members liability for tax arrears...
Benefit test under the magnifying glass of tax authorities and KAS
Recently, intangible services have been one of the key areas reviewed during tax audits. As statistics...
Gift vouchers and VAT – uncovering the complexities
This article explores the topic of gift vouchers in light of Articles 8a and 8b of the Polish VAT Act....
Offering complimentary accommodation for an international job candidate
The topic of providing accommodation free of personal income tax (PIT) has raised many controversies...
IFT-1R also for non-residents receiving PIT-exempt benefits
The deadline for payers of personal income tax to issue the IFT-1R information expires soon. The form...
Establishment a permanent establishment and transfer pricing obligations
Establishment a permanent establishment and transfer pricing obligations Conducting business in another...
VAT taxpayer – how to understand the legal definition?
The definition of a taxpayer in the VAT Act is key to understanding which entities are required to settle...
Are you submitting a TPR? - Don't forget about complimentary services
Are you submitting a TPR? – Don’t forget about complimentary services There are only 3 days...
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