On February 14, 2022, the Director of the National Tax Inspectorate issued an individual interpretation with reference no. 0111-KDIB2-1.4010.574.2021.2.MKU on the determination of tax consequences related to acquiring end-user licenses from foreign contractors. The...
The Monetary Policy Council of the NBP (MPC) raised interest rates once again. On February 8, 2022, the Monetary Policy Council decided to increase the reference rate by 0,50 percentage points. i.e. from 2.25% to 2.75%. Thus, an increase in interest rates may have an...
On January 18, 2022, the Director of the National Tax Inspectorate issued an individual interpretation with ref. no. 0111-KDWB.4010.51.2021.1.BB on determining whether the Applicant loses the right to taxation in the form of a lump sum from capital companies when the...
On January 20, 2022, the Director of the National Tax Inspectorate issued an individual interpretation with ref. no. 0111-KDIB1-3.4010.625.2021.2.MA on determining the possibility of using the exemption from the obligation to prepare transfer pricing documentation for...
On 19 January 2022 The Director of the National Fiscal Information issued an individual interpretation (0111-KDIB1-2.4010.385.2021.1.AW) regarding the determination of the lack of the obligation to prepare transfer pricing documentation under Art. 11o of the Corporate...
On 11 January 2022, the Director of the National Tax Inspectorate issued an individual interpretation with ref. no. 0111-KDIB1-2.4010.335.2021.1.DP on determining whether the Company will be entitled to benefit from the exemption from the obligation to prepare...
On 29 December 2021, the Director of the National Tax Information issued an individual interpretation with ref. no. 0111-KDIB2-1.4010.441.2021.1.MK on the determination of whether the Representatives’ receivables (fee on sales) constitute receivables for...
On 3rd December 2021, the Provincial Administrative Court in Lublin, in the judgment of ref. I SA/Lu 431/21 on corporate income tax in the scope of determining whether the obligation to prepare transfer pricing documentation by the Branch includes a “controlled...
The concept of a controlled transaction includes all economic activities, the actual content of which is identified based on the actual behavior of the parties. Due to definition, each time-related parties are uncertain about the obligation to prepare transfer pricing...
On December 22, 2021. The European Commission presented a draft Directive[1] designed to prevent shell entities from unauthorizedly reducing or avoiding tax liabilities through international arrangements contained in double tax treaties. The aim is to prevent shell...
