The taxpayer is obliged to have a statement from the beneficial owner of the taxpayer in each case when it pays interest in the amount exceeding PLN 2,000,000 and, in addition, it should meet additional requirements specified in the provisions of the Corporate Income Tax Act.

On 25 February 2020. The Regional Administrative Court in Łódź, in its judgment under no. I SA/Łd 685/19, dismissed the complaint against the contested interpretation, considering the position presented therein as correct. The dispute in this case concerned two...

Sale/acquisition by the Bank of investment certificates of the Funds for the purpose of their redemption, when the transaction price results from the Articles of Association is subject to transfer pricing regulations – DKIS interpretation

On 18 March 2020 Director of National Treasury Information issued an individual interpretation (ref. 0111-KDIB1-2.4010.502.2019.2.BD) to determine whether transactions consisting of sale/acquisition by the Bank of investment certificates of the Funds for the purpose...

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