MDDP Insight

MDDP Insight

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Transfer pricing
VAT
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...
Conditions for applying the 0% VAT rate on the export of goods
The export of goods is subject to a 0% VAT rate, provided that the taxpayer possesses a document that...
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...
New forms for WHT remitters from January 1, 2025
In 2025, WHT taxpayers will face some changes – among them, we will find new versions of the IFT-2R and...
The United States will not join the GloBE regime
According to the presidential memorandum (dated January 20, 2025) directed to the Secretary of the Treasury...
Entity, parent entity, joint venture and group in GloBE regime
The Act of 6 November 2024 on Top-up Taxation of Constituent Entities of Multinational and Domestic Groups...
Tax changes 2025 – what should you keep in mind?
A number of significant and, in some cases, even revolutionary changes introduced in the tax legislation...
Announcement of the base interest rate and margin for transfer pricing
The new Notice of the Minister of Finance on the announcement of the type of base interest rate and margin...
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