MDDP Insight

MDDP Insight

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"Omnia sunt interpretanda"? A family foundation - always such a challenge, is it really?
Family foundation it is something that has not been known to Polish legal system until May 2023. As a...
Banks will pay penalty for delays in STIR reporting - important NSA resolution
On Monday 21 October 2024, the Supreme Administrative Court [hereinafter: NSA] adopted a resolution by...
Departure from the look-through approach in withholding tax by the Polish tax authorities
Since May 2024 this year, the Director of the National Tax Information has issued several individual...
Structural changes will affect the local minimum income tax
The local minimum income tax payable in 2025 will be calculated for the first time on the basis of the...
Methods for determining and verifying transfer prices
Transfer pricing is essential for both businesses and tax authorities, as it involves setting prices...
EV charging is a chain supply of electricity
The CJEU has once again clarified how to qualify new electromobility-related transactions on the basis...
Transfer pricing information – transactions between related parties in a nutshell
This is one of the key tools tax authorities use to verify transactions between related parties. With...
How AI is changing the work of tax authorities and impacting taxpayers?
Automation of tax processes using artificial intelligence (AI) is becoming increasingly common among...
Fiscal year in the Polish minimum tax
As a rule, the tax year for minimum tax is the calendar year. The legislation also allows taxpayers to...
CJEU Confirms the Right to Deduct VAT on the Acquisition of a Fixed Asset Made Available Under Tooling
On October 4, 2024, the Court of Justice of the European Union (CJEU) delivered a judgment in the Voestalpine...
Tax ruling on cryptocurrencies may affect family foundations
In a tax ruling dated 16 September 2024, ref. 0111-KDIB1-2.4010.340.2024.1.BD, it has been ruled that...
Statement on transfer pricing documentation - what you should know as statutory deadlines near
The deadlines for meeting transfer pricing obligations for 2023 are fast approaching, especially for...
Flood relief donation costs vs. minimum income tax. New provisions also in force in 2025
On 5 October, the Act of 1 October 2024 amending the Act on special solutions related to flood recovery...
The Council of Ministers decides to consider changes to property taxation
On Monday 7 October 2024, a draft law amending the Agricultural Tax Act, the Local Taxes and Fees Act...
Efficient tax project management is a key to competitive advantage
Technology, and in particular tools using artificial intelligence (AI) and cloud solutions, have already...
Does a remote employee create a permanent establishment in Poland?
The Administrative Court in Gliwice ruled in a judgment of 24 June 2024 (ref. I SA/Gl 1679/23) that the...
Transfer pricing benchmark - a key element of documentation
A comparative analysis, also referred to as a transfer pricing benchmark, is essential for: establishing...
Excise duties on distance sales of wine in the EU in the context of the Advocate General's opinion
The sale of alcohol, including wine, between EU countries comes with obligations regarding excise duties...
Local transfer pricing documentation. What should your Local File include?
What is Local File documentation? Transfer pricing documentation is a legally required document focused...
No penalties for late submission of property tax returns in 2025
Admittedly, this is only to apply to property tax returns and will require taxpayers to submit a declaration...
Transfer pricing - thresholds 2024
The year 2024 has not introduced any major changes to transfer pricing regulations. However, related...
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