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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

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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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