The licence for computer software purchased for personal use (end-user) is not royalty payments and is therefore not subject to withholding tax (WHT)
According to the position presented in the individual interpretation of the Director of National Tax Information (KIS) of 23 October 2019, No. 0111-KDIB2-1.4010.351.2019.2.AT "(....) receivables due to the purchase of computer software for own needs do not constitute...read more
7 October 2019 The Director of National Fiscal Information issued an individual interpretation (file 0111-KDIB1-3.4010.341.2019.1.APO), which concerned the obligation to prepare local transfer pricing documentation in case transactions with loss-making related...read more
The definition of the eligible beneficiary criterion is contained in Article 86a §4 of the Tax Ordinance. On the basis of this definition, the criterion of a qualified beneficiary is deemed to be met if: revenues or costs of the beneficiary, or the value of assets of...read more
Redemption of shares held by the Partner in the capital of the Subsidiary and documentation obligation – Interpretation by the Head of the National Treasury Administration
On 23 September 2019. The Head of the National Treasury Administration issued an amended individual interpretation, ref. no. DPP7.8222.236.2018.GFQV, concerning the obligation to prepare transfer pricing documentation in the situation of voluntary redemption of shares...read more
On 21 October 2019, the first edition of the Forum devoted to the reporting of MDR tax schemes will be held. The MDR Forum is a consultative and advisory body attached to the Minister of Finance, established under the Regulation of the Minister of Finance, Investment...read more
On 1 August 2019 The Director of National Fiscal Information issued an individual interpretation, ref. 0111-KDIB1-1.4010.215.2019.2.BK, which concerned the determination whether the system of adjustments applied by the Applicant actually constitutes a transfer pricing...read more
Do you want to be up to date? Sign up for our newsletter.
Providing an e-mail address is voluntary, but necessary to use the Newsletter. The User has the right to access the personal data and correct them. The administrator of personal data is Transfer Pricing Institute. Personal data contained in the above form will be processed in order to provide the Newsletter service.