MDDP Insight

MDDP Insight

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VAT
Attention Taxpayers! New sanction! Keep an eye on Master File before it's too late
Group documentation is treated a bit lightly by taxpayers. After the hassle of preparing Local File with...
Automation in Microsoft Excel - how can you use the program's functionalities in your daily work?
In today’s dynamic business environment, organizations face constant challenges to remain efficient...
Valuation techniques, or the so-called "sixth method"
The methods used to verify the transfer price are indicated in Article 11d of the CIT Act, i.e.: the...
CBAM – detailed reporting obligations and new guidance from the European Commission
On 17th August, the European Commission published rules governing the implementation of the CBAM mechanism...
The key role of benchmarking in safeguarding a taxpayer
The primary purpose of a benchmarking analysis is to establish and verify that the terms and conditions...
Cooperation with influencers through barter
Marketing contracts are an area where, in addition to the legal risks, particular attention should be...
Personal affiliations - excluding documentary exemption for Treasury-affiliated companies
Identifying the links between the parties to a transaction is one of the first and at the same time the...
How to manage financial transactions – transfer pricing aspects in Poland
The economic situation in the global markets as well as the increase of banking reference rates, higher...
VAT classification of sales of commercial real estate as the Organised Part of an Enterprise
Judgment of the Supreme Administrative Court of 28 July 2023 (ref. I FSK 892/18) The recently announced...
Setting up a consortium and transfer pricing obligations
A consortium is a collaboration of at least two businesses to achieve a predetermined goal or to carry...
Risk of losing PGK status for non-arm’s length transfer prices
Remuneration in transactions between related parties should be determined on an arm's-length basis: on...
The importance of recent amendments to the Polish VAT Act
Tomasz Michalik and Marek Przybylski of MDDP review important changes to the Polish VAT Act and preview...
Comparability adjustment - how to make your benchmarking analysis more reliable?
One of the key matters for preparing a benchmarking analysis is the comparability of underlying data. What...
CJEU on fixed establishment - Case C-232/22, Cabot Plastics
The provision of toll manufacturing services to a taxable person from another country does not necessarily...
What is WIRON and will it affect transfer pricing?
Not long ago, the global financial market was heavily discussing the topic of LIBOR index being replaced...
Poland watching closely as European Commission initiatives on withholding tax aim at simplification
Jacek Wojtach of MDDP Poland explains the Polish withholding tax rules and refund procedures, and the...
TP-R form for 2022 – the only constant is change
The Ministry of Finance has already made us look forward to annual changes in the TP-R form. Transfer...
Polish provisions restricting the right to be granted interest on overpayments inconsistent with EU law
On 8 June 2023, the Court of Justice of the EU issued a judgment in case C-322/22, in which it stated...
When does a company act as a private investor?
The rule under Polish tax law is a one-off tax levied on the same transaction, whereby – pursuant...
Points to remember when analyzing intra-group loans from arm’s length perspective
During audits, tax authorities often scrutinize the increase/decrease in the interest rate on loans with...
EU customs reform - proposals of the European Commission
On May 17, 2023, the European Commission presented the first package of changes to EU customs law. The...
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