MDDP Insight

MDDP Insight

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Corporate tax
Transfer pricing
VAT
TPR is not another regular form. File i(T) like a (P)(R)o with us!
The deadline for filing TPR for 2021 with the Head of KAS is looming – 31 December 2022! Do not work...
Tax credit for sports, culture and education
Starting from 1 January 2022, there a new deduction for the support of sports, culture and higher education...
Research and development tax deduction 2022
Starting from 2022, the research and development deduction was extended and supplemented by a new solution,...
Tax credit for acquisition of other entities
Starting from 2022, taxpayers will be able to benefit from a new tax credit known as the consolidation...
Deadlines for preparing transfer pricing analyses are getting closer
This is the final call to make sure you meet the obligations related to preparing transfer pricing analyses....
Will 2023 be a good time to join the VAT Group?
From the very beginning of 2023, Poland will allow a group of entities bound by financial, economic and...
9 key Polish corporate income tax changes for 2023
Monika Dziedzic and Paweł Wyciślik of MDDP report on the most significant changes under an amendment...
2021 reporting deadlines are getting closer – are you prepared?
Deadlines for meeting transfer pricing obligations for 2021 are looming. Less than 2 months are left...
Estonian CIT brings ‘no simplification’ for transfer pricing
From 1 January 2021, specific CIT taxpayers may choose the form of their income taxation: they may settle...
Changes and information expected by taxpayers come into force
We have some good news for taxpayers right before the end of the year and the beginning of intensive...
Recharacterization of transactions – a real threat? Yes, but only since 1 January 2019?
In the ruling no. I SA/Gl 233/22 of 31 August 2022, the District Administrative Court in Gliwice repealed...
Binding instructions to subsidiaries
On 13 October 2022, the amendment to the Commercial Companies Code entered into force[1]. It introduced...
NRA strikes back
Transfer pricing continues to attract the attention of tax authorities. Major additional income assessments...
WIRD to replace WIBOR
On 13 July 2022, the National Working Group (NGR) for reform of reference index was established. It was...
Keep your arm’s-length distance – how to meet Polish TP obligations
Magdalena Dymkowska of MDDP provides a guide to the vagaries of the Polish transfer pricing regulations...
Plan transactions with related entities smart and consider the transfer pricing perspective
Individuals responsible in a company for financial matters should not associate transfer pricing only...
Micro and small businesses out of TP obligations?
Starting 2021, related entities with the status of a micro or small business may prepare local files...
New interactive TP-R forms published by the Polish Ministry of Finance
The latest interactive TP-R forms were published on 28 September (Wednesday) on the Ministry of Finance’s...
Direct tax haven transactions – obligations involved in transacting with third parties
The CIT Act-introduced transfer pricing regulations target primarily controlled transactions made between...
Documentation obligation not triggered by the redemption of shares – another favorable decision by a District Administrative Court
Documentation obligation not triggered by the redemption of shares – another favorable decision by a...
Type of remuneration established within transaction should reflect the functional profile
Type of remuneration established within transaction should reflect the functional profile The functional...
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