MDDP Insight

MDDP Insight

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Corporate tax
Transfer pricing
VAT
Which transactions are not subject to documentation obligations?
Which transactions are not subject to documentation obligations? There are transactions or activities...
To document a loan, or not, that is the question!
To document a loan, or not, that is the question! Financial transactions are among the most frequently...
Another exemption unavailable for tax haven transactions
Another exemption unavailable for tax haven transactions Taxpayers for the first time need to identify...
Authorities must also exercise diligence while preparing benchmarking analyses
Authorities must also exercise diligence while preparing benchmarking analyses When preparing benchmarking...
Benchmarking analyses – authorities may err
A benchmarking analyses is a key part of the transfer pricing documentation – it confirms the arm’s length...
APA statistics for Q1 2022
The National Revenue Administration (KAS) has released the latest statistical data on APAs. Briefly:...
TP documentation obligations: more than Local File and TPR or the Master File explained
TP documentation obligations: more than Local File and TPR or the Master File explained. For many taxpayers...
TP functional profile – what you need to know
Yesterday, a draft amendment to the CIT Act was published on the website of the Government Legislation...
Not every adjustment to transaction prices is a transfer pricing adjustment
Not every adjustment to transaction prices is a transfer pricing adjustment Related parties often apply...
Ministry of Finance announces simplified rules for documenting tax haven transactions
In recent days, Artur Soboń – Deputy Minister of Finance – announced changes in CIT aimed at simplifications...
TP functional profile explained
Today we wish to remind you of how important it is to properly determine the functional profile for TP...
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