Local file elements. Author: Beata RawaSenior Tax Consultantread more
Settlement of loss from previous years and exemption from the obligation to prepare transfer pricing documentation
On 17 April this year, the European Commission presented its proposal to the European Parliament and the Council. The Director of National Fiscal Information issued an individual interpretation, signature 0114-KDIP2-2.4010.73.2019.2.SJ, whose subject matter was the...read more
Episode 3: Transfer pricing – determination of the value of controlled transactions of a homogeneous nature
In the third episode, the principles of determining the value of controlled transactions of homogeneous nature will be discussed, in relation to the exclusion of the value of exempt controlled transactions referred to in Art. 11n of the CIT Act.(only...read more
In the second episode you will find out which entities can take advantage of the national exemptions. If you have any questions, please do not hesitate to contact us.(only Polish version) Author: Kamil JaśkiewiczTax consultantread more
Reduction of output tax by input tax resulting from VAT invoices issued for advertising and promotional services – WSA ruling
The mere possession of an invoice is not a sufficient basis for the deduction of input tax and the right to reduce the amount of output tax by the amount of input tax does not exist when the invoice issued does not correspond in fact to the economic event - in...read more
In the first episode you will learn how transactions are defined and how to group them.(only Polish version) Author: Jarosław F. Mika PhD, Partner, Tax Advisorread more
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