MDDP Insight

MDDP Insight

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Corporate tax
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Tech TAX
Transfer pricing
VAT
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....
Atypical transactions – risks of tax and fiscal penal sanctions
For years, financial, service, and distribution or production transactions have consistently been the...
Incentive program and the risk of tax authorities’ reassessment
The Head of the National Revenue Administration [KAS] has refused to issue letter of practice regarding...
Intangible services – how to minimize the risk of challenging costs?
Intangible services have long been a focus of tax authorities. It is therefore essential to understand...
How the R&D tax relief supports green innovations?
Companies are increasingly investing in sustainable development. Green innovations not only help protect...
PIT settlements for 2024 and investments through foreign banks
The approaching deadline for PIT settlements for 2024 poses a serious challenge for many taxpayers regarding...
GloBE: The Ministry of Finance has published a list of countries with "qualified" status and determined that the GloBE will be handled by the Tax Office in Bydgoszcz
The list of countries that have obtained “qualified” status for GloBE purposes is now known. The...
How to leverage financial audits to enhance transfer pricing compliance and risk management?
Transactions with related parties can pose significant tax risks. Many taxpayers only identify transfer...
Last days to change the tax form and choose the cash-based PIT in 2025. The deadline is February 20
In a few days, the deadline for submitting important declarations by entrepreneurs will pass. Individuals...
Changes in the thermomodernisation tax relief – what has changed since January 2025?
As of January 1, 2025, amendments to the thermomodernisation tax relief have come into effect, which...
CbC-P Notification – deadline in 2025 and who must submit it
The deadline for submitting the CbC-P notification for 2024 to the Head of the National Revenue Administration...
Domestic top-up tax and qualified domestic minimum top-up tax
The introduction of the domestic minimum top-up tax into Polish legal system is associated with the entry...
OECD Issues the Record of Legislation with Qualified Status under the GloBE Rules
The Act of 6 November 2024 on the top-up taxation of constituent entities of multinational and domestic...
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