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Withholding tax on a research project

2020-05-29

According to the individual tax ruling of the Head of the National Revenue Information Service of April 15, 2020 (case no. 0111-KDIB1-2.4010.43.2020.2.MS), if a foreign entity provides services consisting in the performance of a research project and its activities lead to the creation of copyright, which is transferred to a Polish company, the Polish entity will be obliged to collect the withholding tax when paying the remuneration.

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Subsidiary = fixed establishment? Not always – the CJUE judgment in the case of Dong Yang Electronics Sp. z o.o.

2020-05-29

On May 7, 2020, the Court of Justice of the European Union (CJEU) issued a judgement in case C-547/18, which concerned a fixed establishment for VAT purposes in connection with a subsidiary in the Republic of Poland.

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Tax schemes – doubts are increasing and explanations are missing

2020-05-26
As of January 1, 2019, pursuant to the Act on October 23, 2018, amending the Personal Income Tax Act, the Corporate Income Tax Act and the Tax Code, a new chapter regulating the issue of reporting tax schemes (MDR) was added to the Tax Code, i.e. Chapter 11 – “Information on tax schemes”.
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