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Found (5) results from author Anna Wcisło
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Transfer pricing
When your contractor buys a coffee in a tax haven, you may be obliged to prepare a TP documentation in Poland
As of January 2021, new TP rules concerning transactions with parties registered in tax havens were introduced. New rules require additional documentation from taxpayers that…
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Transfer pricing
More changes in income taxes ahead: limited partnership as a corporate income taxpayer, new obligations for real estate companies, new TP obligations and COVID-19 reliefs
Last week, the Polish Lower Chamber of Parliament (Sejm) approved a bill amending the Corporate Income Tax Act. The bill is yet to be approved…
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CIT
Proposed changes in Polish income tax law for 2021 - first draft made public
Polish government published on September 16th draft of the changes in the income tax. Here is brief summary of the main points of the proposal…
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Transfer pricing
Draft law on company groups published
On 5 August 2020, a draft law concerning so-called “company groups” was published. The new law amends the current Commercial Companies Code (KSH), and introduces…
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CIT
Advance tax ruling/ opinion or remitter’s statement - a difficult choice?
Although the amendments to the CIT Act within the scope of withholding tax have not yet been signed by the President of the Republic of…