MDDP Insight

MDDP Insight

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Transfer pricing
VAT
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...
How to determine the value of a consortium transaction and when transfer pricing documentation obligations arise
Consortia are a commonly selected form of cooperation for the execution of large-scale projects, particularly...
Tax challenges, opportunities and prospects for the construction industry in the context of ESG
The rapidly evolving economic landscape, growing expectations towards businesses, and emerging regulatory...
Licencja i wycena znaku towarowego – opłaty, DEMPE, metody i praktyka
Znaczenie znaku towarowego w budowaniu wartości firmy Znak towarowy to chronione prawem oznaczenie, które...
Does the exchange of cryptocurrencies into traditional (FIAT) currencies affect the right to deduct VAT?
Cryptocurrencies are becoming increasingly popular in everyday business transactions, including as a...
Deduction of foreign tax in the PIT return for 2024
Persons who earn income from abroad – for example, from interest or dividends – must declare this tax...
Transfer pricing policy in the context of customs regulations, ESG, and the Green Deal – how to build it effectively?
In recent years, transfer pricing policy has evolved from a purely tax-focused document into a key component...
Foreign employer, Polish employee – what about taxes?
More and more Poles are deciding to work remotely for foreign companies. Sometimes this means physical...
Transfer Pricing and averaging – between practicality and risk
The TP-R form and transfer pricing documentation relate strictly to a specific financial (tax) year....
Which industrial installations are subject to real estate tax?
The real estate tax regulations in force from 2025 have affected the industrial sector. In this and a...
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