Tax authorities will not challenge tax optimisation if the same does not have the features of ostensible transactions – precedent judgment by the Supreme Administrative Court
2016-02-29
On 15 January 2016, the Supreme Administrative Court gave a judgment on the possible challenge by tax authorities of transactions the purpose of which is in fact tax optimisation (case ref. no. II FSK 3162/13). The
Tax on retail sales
2016-02-29
The Ministry of Finance published this month a draft law on the tax on retail sales long awaited by the commercial sector. Below we present a brief summary of the most important elements of the draft law.
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Rental of industrial equipment and withholding tax
2016-02-29
When entering into a machinery and equipment rental agreement with a foreign business partner, a Polish taxpayer should remember that it may be connected with the need to collect and pay the withholding tax in Poland.
Of key
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New rules of calculation of interest from tax arrears from 1 January 2016
2016-01-29
On 1 January 2016, as a result of coming into force the Act on Amendment to the Act – General Tax Code and Certain Other Acts of 10 September 2015, the laws regulating calculation of interest from tax arrears
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Prepayment of interest without tax benefits under agreements on the avoidance of double taxation
2016-01-29
In its judgment of 17 November 2015, file ref. no. II FSK 2575/13, the Supreme Administrative Court found that prepayment of interest in the event of early redemption of bonds by their foreign issuer did not meet a
Reporting obligations for multinational enterprises as of January 2016
2016-01-29
Last year in August we informed about draft changes regarding transfer pricing documentation, arising from the need to implement the code of conduct on tax documentation, announced in the Resolution of the EU
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