The increase in NBP interest rates and comparative analyzes

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...

Taxation of sales intermediation services withholding tax

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...

Positive restrictions on transfer pricing obligations

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...

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