MDDP Insight

MDDP Insight

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Corporate tax
Transfer pricing
VAT
Service transactions - a new focus for tax authorities?
It is a truth commonly acknowledged that related-party settlements have been scrutinized by tax authorities...
A new regulation in Poland explained: family foundations and their taxation
Justyna Bauta-Szostak and Bartosz Głowacki of MDDP report on the introduction of family foundations in...
Should unlawful consumption of gas or electricity be subject to VAT?
Pursuant to today’s judgment of the CJEU in case C-677/21 Fluvius Antwerpen, unlawful consumption...
Cost optimization-oriented payment management as a controlled transaction
Cost optimization-oriented payment management as a controlled transaction Payment management to optimize...
Charging electric vehicles is a supply of goods
Over the last few years, activities related to the charging of electric vehicles have given raise to...
Self-billing in KSeF on behalf of foreign taxpayers
The introduction of the mandatory KSeF (National e-Invoicing System) will undoubtedly affect all issues...
Important general tax ruling of the Minister of Finance on outstanding social and health insurance contributions
Remitter’s payment of outstanding social and health insurance contributions in the part in which they...
Is it enough to update transfer pricing analyses once every three years?
Comparative analysis, also referred to as benchmarking analysis, is basically a key element of a transfer...
Mutual guarantee without remuneration - is it always a free-of-charge performance?
Financial institutions more and more often require guarantees when granting financing to enterprises. Entities...
Taxing shifted profits – how to tackle the new challenge in Poland
Bartosz Doroszuk of MDDP offers insights on Poland’s new tax legislation on shifted profits, as the implementation...
TP Statement for 2022 – less formalities, wider scope
Q1 2023 is coming to an end and taxpayers have already familiarized themselves with the changes brought...
End of Q1 2023 - what obligations must be met?
End of Q1 2023 – what obligations must be met? For most taxpayers operating in corporate groups...
Can tax authorities recharacterize transactions made before 2019?
The instrument of recharacterization and non-recognition of transactions was introduced to the transfer...
Mandatory e-invoicing in Poland postponed till July 2024
Janina Fornalik of MDDP explains recent changes to, and potential problems with, the proposed mandatory...
TP adjustment – formal eligibility conditions
Today we are addressing formal conditions to be met only in the case of in minus adjustments. Condition...
Brokerage services in the light of transfer prices regulations
Correctly classifying a brokerage transaction has certainly not been intuitive for taxpayers. Making...
DAC confirms transfer pricing also applies to Estonian CIT
In a recent blog entry we wrote that according to the position of the tax authorities, the choice of...
When is a transfer pricing adjustment possible?
In the regulations is lack a definition of a transfer pricing adjustment (TP adjustment). However, it...
Capital transactions in the light of transfer pricing obligations
Identifying documentation obligations is a key step in completing the tasks imposed by the transfer pricing...
Carbon Border Adjustment Mechanism – updated draft revealed
In connection with the preliminary agreement reached on 14 December 2022 between the European Commission...
OECD has published a document on MAP and APA procedures
On 1 February, OECD released a Manual on the Handling of Multilateral Mutual Agreement Procedures and...