A cash payment into the supplier’s bank account cannot be included in deductible expenses
In the judgment dated March 27, 2024 (ref. I SA/Lu 33/24), the Provincial Administrative Court in Lublin ruled that a..
Learn more13 May 2024
In the judgment dated March 27, 2024 (ref. I SA/Lu 33/24), the Provincial Administrative Court in Lublin ruled that a..
Learn more13 May 2024
The Supreme Administrative Court (NSA) has once again taken a position on the deduction of expenses for organizing integration meetings…
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Interest, royalties, and others Interest and royalties paid to a non-resident and fees for certain intangible assets and legal services..
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In February 2024, the Council of the European Union decided to remove the Bahamas, Belize, Seychelles, and Turks and Caicos..
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The Ministry of Finance has announced that tax authorities are going to increase controls in the area of transfer pricing…
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As of the beginning of 2024, the Polish tax system has undergone a significant change in the process of submitting..
Learn more27 February 2024
On January 22, 2024, a statement was issued regarding the release by the Head of the National Tax Administration (KAS)..
Learn more20 February 2024
What is an individual tax micro-account? An individual tax micro-account serves as an individualized platform designed for making tax payments…
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We would like to draw your attention to a new and controversial line of interpretation regarding the conditions for applying..
Learn more21 December 2023
On November 14, 2023, the Ministry of Finance has published a draft regulation on its website, that expands the catalogue..
Learn more5 December 2023
From 1 January 2024, minimum rules for corporate income tax will come into force in accordance with Article 24ca of..
Learn more24 November 2023
Pass-through income is defined as a specific type of tax-deductible expenses incurred by a taxpayer to a non-resident related party..
Learn more12 July 2023
In view of the approaching deadlines for the fulfilment of documentation and information obligations in transfer pricing, we would like..
Learn more3 July 2023
We would like to inform you that as of 1st of July 2023, the state of epidemic emergency related to..
Learn more26 June 2023
Interest, royalties, and others Interest and royalties paid to a non-resident and fees for certain intangible assets and legal services..
Learn more28 April 2023
We would like to inform you that on 21 March 2023, a regulation was published in the Journal of Laws..
Learn more3 April 2023