MDDP Insight

MDDP Insight

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Dividends and interest from abroad – another favourable ruling by the Supreme Administrative Court
On 24 June 2025, the Supreme Administrative Court (SAC) once again questioned the tax authorities’...
CBAM: what will change? Overview of upcoming changes for importers
On 1 January 2026, the transitional period for the CBAM (Carbon Border Adjustment Mechanism) will come...
Intra-group settlements under scrutiny by the CJEU - what does the Weatherford ruling mean for intra-group service acquisitions?
In the first article of our TP & VAT series (link: https://www.mddp.pl/intra-group-settlements-under-the-scrutiny-of-the-cjeu/...
Draft KSeF Act Adopted by the Council of Ministers – what concerns remained?
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...
Dividends in kind in Estonian CIT
Lump-sum tax on corporate income [Estonian CIT], as a very attractive form of taxation for individuals,...
Does having family in Poland determine your tax residency?
Many taxpayers living and working abroad ask themselves: does the mere fact that my family resides in...
Does a gratuitous guarantee under Estonian CIT mean no transfer pricing obligations?
Does a gratuitous guarantee granted to a taxpayer subject to Estonian CIT by a related entity give rise...
General partnership and transfer pricing in 2025 – Local file documentation, CIT-15J and TP obligations
The arm’s length principle applies to all entities conducting transactions with related parties...
Can a family foundation invest in cryptocurrencies?
Family foundations have been part of the Polish legal system for over two years and have naturally become...
A free of charge surety in Estonian CIT is not a hidden profit
Does a free of charge surety granted to a taxpayer subject to Estonian CIT give rise to a tax obligation...
The new Omnibus Package and ESG taxonomy
Recent discussions have focused on the EU institutions’ evolving stance on ESG (Environmental, Social...
Intra-group settlements under the scrutiny of the CJEU – key issues in transfer pricing and VAT
The issue of intra-group transactions in the context of value-added tax (VAT) is increasingly attracting...
Is the remuneration for the redemption of shares subject to Estonian CIT?
Can the payment of remuneration for the redemption of shares, financed from profits earned before the...
Lending and collateral in cryptocurrencies - without PCC and VAT?
Cryptocurrencies are becoming an increasingly common means of settlement, including in financial transactions...
Interpretative discrepancies of the KIS Director regarding the lease agreement between related entities on the Estonian CIT
Recently issued individual interpretations indicate that tax authorities have inconsistent positions...
OECD Amount B – what does the new mechanism mean for businesses?
The Organisation for Economic Co-operation and Development (OECD) plays a pivotal role in shaping the...
CJEU: Compensation for carrier losses without VAT and without surprises
In its judgment in the Polish case of 8th May 2025, ref. C 615/23, the CJEU confirmed that lump-sum compensation...
Customs duties and transfer pricing – how to integrate tax strategies within an international supply chain?
Modern companies operating in international markets face the challenge of aligning customs and transfer...
Deposit Refund System: which deposits will be non-taxable under the new rules, and which will remain subject to VAT?
With the launch of the first deposit return systems in October 2025, new rules will come into force for...
CJEU: board member has the right to defend himself - another important judgment on joint and several liability
On 30 April 2025, the Court of Justice of the European Union (CJEU) delivered another important judgment...
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