MDDP Insight

MDDP Insight

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Corporate tax
Green Taxation
Personal Taxes
Tech TAX
Transfer pricing
VAT
Public companies’ obligations regarding transactions with related parties
In recent years, public companies have been subject to new obligations relating to transactions entered...
Estonian CIT and transfer pricing
Estonian CIT is an attractive form of taxation that can bring tangible tax benefits to companies. We...
Are transfer pricing adjustments subject to VAT? The Advocate General's opinion does not contribute much
In the world of globalized business, settlements between related entities are commonplace. Transfer pricing...
Valuation in the renewable energy sector – key aspects and methods
Why is valuation in the RES sector so important? High-quality valuations in the renewable energy sector...
The PIT settlement is getting closer. What tax reliefs are worth remembering?
April is the last month to file your 2024 PIT return. Although basic tax reliefs, such as the child tax...
Real estate tax: the new reality for shopping centres, logistics or office properties
The extended deadline for submitting real estate tax returns expired on 31 March 2025. Below, we highlight...
ViDA: Third Pillar - Single VAT Registration
Single VAT Registration is the last of the pillars introduced under the ViDA package, although it will...
Employee volunteering as a tax-deductible cost for employers
Employee volunteering is a popular element of corporate social responsibility (CSR) strategies, whereby...
Tax consequences of selling a property in Poland and abroad – what should a Polish resident know?
In recent years, more and more Poles have decided to invest in foreign real estate. The motives for buying...
Transfer pricing model –are cyclical updates still required?
A well-designed and up-to-date transfer pricing model is crucial for ensuring coherent tax compliance...
Preliminary adjustment in estonian CIT – lump-sum tax on company income
The estonian CIT, or lump-sum tax on company income, is a form of taxation that allows the postponement...
Transfer pricing adjustments – how to mitigate the risk of challenges?
As the financial year-end approaches—bringing tax closures and financial audits—it’s the last chance...
Tax residence and personal income tax settlements
The status of tax residence in Poland is crucial for the correct settlement of personal income tax. Polish...
Company established through conversion of sole proprietorship is a taxpayer starting business
A capital company formed by the conversion of a sole proprietorship is considered as a taxpayer starting...
GloBE: Agreement on the DAC9 Directive
The Council of the European Union – in a press release dated March 11, 2025 – announced that a political...
Withholding tax and the concept of industrial equipment – unfavorable position of the SAC
Both the provisions of the Corporate Income Tax (CIT) Act and the provisions of various double taxation...
Tax on income from buildings. Settlement, doubts, refund applications
What is the tax on income from buildings? The tax on income from buildings has been in effect in Polish...
PIT settlements: Solidarity Levy and Tax Losses
According to the current position of tax authorities and administrative courts, the tax base for the...
Financial transactions – risks of non-arm’s length terms in transfer pricing
What are financial transactions in the context of transfer pricing? Financial transactions encompass...
How to mitigate tax risks in ESG strategy?
An increasing number of companies are incorporating ESG (Environmental, Social, and Governance) factors...
Tax on shifted income vs. double tax treaties: Is Poland playing dirty?
The tax on shifted income was intended to protect the Polish tax base from transfers income to tax havens....
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