MDDP Insight
The innovative employees tax relief, regulated in Article 18db of the CIT Act, was introduced into the...
In recent months, the topic of sustainability and related reporting obligations has remained one of the...
The Supreme Administrative Court’s ruling of 15 May 2025 (ref. II FSK 163/25) provides clarity...
The Polish Holding Company (PHC) is an institution that was supposed to encourage the establishment of...
Transfer pricing analysis forms the backbone of the Local File and the TPR (Transfer Pricing Report)...
The introduction of a tax exemption known as the Polish Holding Company (PHC) into the Corporate Income...
New European Commission initiative At the beginning of July 2025, the European Commission published recommendations...
A fundamental requirement for Estonian CIT is that the majority of revenue must be derived from operating...
Organised part of an enterprise Tax regulations define an organised part of an enterprise [hereinafter:...
Deadlines for transfer pricing obligations in Poland – TPR form and the Local File for 2024 – are approaching...
For many taxpayers, transfer pricing (TP) compliance forms a crucial part of their annual tax closing...
The tax authorities have changed their position on the so-called repeated non-monetary services provided...
On 24 June 2025, the Supreme Administrative Court (SAC) once again questioned the tax authorities’...
On 1 January 2026, the transitional period for the CBAM (Carbon Border Adjustment Mechanism) will come...
In the first article of our TP & VAT series (link: https://www.mddp.pl/intra-group-settlements-under-the-scrutiny-of-the-cjeu/...
KSeF – the Final Stage of the Legislative Process On 17 June 2025, the Council of Ministers adopted the...
Crypto transaction reporting from 2026 – what should crypto-asset service providers know about DAC8?
Starting in 2026, new regulations on the automatic exchange of information regarding crypto-asset transactions...
Lump-sum tax on corporate income [Estonian CIT], as a very attractive form of taxation for individuals,...
Many taxpayers living and working abroad ask themselves: does the mere fact that my family resides in...
Does a gratuitous guarantee granted to a taxpayer subject to Estonian CIT by a related entity give rise...
The arm’s length principle applies to all entities conducting transactions with related parties...
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Client contact
Barbara Lenarcik
Business Development & Marketing Communications
Tel.: +48 510 915 615
Send an inguiry
Media contact
Dorota Chruściel-Dziekańska
Communications Practice Leader
Tel.: +48 500 127 570