Fundamental changes in documentation of transfer pricing
2015-08-28
In line with a new draft of amendments to the Acts on PIT and CIT of 21 July 2015, soon we may expect significant changes to the laws regulating the documentation obligation for the purpose of transfer pricing.
A new definition of a civil structure and its consequences for real property tax
2015-08-19
On 28 June 2015, an amendment to the Act – Construction Law came into force under which, among others, Art. 3 of the Act – Construction Law of 7 July 1994 (Journal of Laws of 1994, No. 89, item 414, as
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Payment according to an out-of-court-settlement and tax deductible costs
2015-08-11
Qualification of a payment made for the benefit of a contractor as a payment for waiver of claims on the basis of an out-of-court-settlement as a tax deductible cost may give rise to doubts on the part of tax authorities, which as a rule take