MDDP Insight

MDDP Insight

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Interpretative discrepancies of the KIS Director regarding the lease agreement between related entities on the Estonian CIT
Recently issued individual interpretations indicate that tax authorities have inconsistent positions...
OECD Amount B – what does the new mechanism mean for businesses?
The Organisation for Economic Co-operation and Development (OECD) plays a pivotal role in shaping the...
CJEU: Compensation for carrier losses without VAT and without surprises
In its judgment in the Polish case of 8th May 2025, ref. C 615/23, the CJEU confirmed that lump-sum compensation...
Customs duties and transfer pricing – how to integrate tax strategies within an international supply chain?
Modern companies operating in international markets face the challenge of aligning customs and transfer...
Deposit Refund System: which deposits will be non-taxable under the new rules, and which will remain subject to VAT?
With the launch of the first deposit return systems in October 2025, new rules will come into force for...
CJEU: board member has the right to defend himself - another important judgment on joint and several liability
On 30 April 2025, the Court of Justice of the European Union (CJEU) delivered another important judgment...
How to determine the value of a consortium transaction and when transfer pricing documentation obligations arise
Consortia are a commonly selected form of cooperation for the execution of large-scale projects, particularly...
Tax challenges, opportunities and prospects for the construction industry in the context of ESG
The rapidly evolving economic landscape, growing expectations towards businesses, and emerging regulatory...
Licencja i wycena znaku towarowego – opłaty, DEMPE, metody i praktyka
Znaczenie znaku towarowego w budowaniu wartości firmy Znak towarowy to chronione prawem oznaczenie,...
Does the exchange of cryptocurrencies into traditional (FIAT) currencies affect the right to deduct VAT?
Cryptocurrencies are becoming increasingly popular in everyday business transactions, including as a...
Transfer pricing policy in the context of customs regulations, ESG, and the Green Deal – how to build it effectively?
In recent years, transfer pricing policy has evolved from a purely tax-focused document into a key component...
Transfer Pricing and averaging – between practicality and risk
The TP-R form and transfer pricing documentation relate strictly to a specific financial (tax) year....
Which industrial installations are subject to real estate tax?
The real estate tax regulations in force from 2025 have affected the industrial sector. In this and a...
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...
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...
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...
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