Withholding tax for making employees available

In an individual interpretation dated August 13th 2020, mark 0111-KDIB1-1,4010,244,2020.1.ŚS Director of the National Revenue Information System decided that payments for making employees available are subject to WHT and the Company will be obliged to collect a...

No withholding tax on R&D services

In an individual interpretation, mark 0111-KDIB1-3.4010.272.2020.1.APO, the Director of National Tax Information confirmed as correct the company’s position regarding the collection of lump-sum income tax (withholding tax) on payments for R&D services. The...

Economic strategy and economic conditions as important elements in determining the value of a controlled transaction between related parties – the judgment of the Voivodeship Administrative Court in Szczecin, sign. I SA/Sz 84/20 of 04.06.2020.

The verdict was issued on the grounds of an interpretation case in which the tax authority questioned the amount of revenues indicating their underestimation and therefore considered the prices applied by entities as deviating from market conditions. Therefore, the...
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