17.03.2022

Tax consequences related to the acquisition of end-user licenses from foreign contractors

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...

16.02.2022

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...

02.02.2022

Estonian CIT solutions when the total revenues from operations in 2021 exceed PLN 100 million

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...

28.01.2022

It is impossible to apply for the exemption from the obligation to prepare local transfer pricing documentation in the event of a loss on the source of revenues, while this loss was not the result of a controlled transaction.

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...

21.01.2022

Purchase transactions from the perspective of the taxpayer are subject to verification for the emergence of a documentation obligation in respect of “haven transactions” – interpretation of the ASC

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...

17.01.2022

Exemption from the transfer pricing obligation if the Subsidiary with which the transaction is concluded and controlled settles with a tax haven

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...

13.01.2022

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...

10.01.2022

Transfer pricing obligations in the case of attribution of income (loss) to the Branch of the Company by the parent entity

05.01.2022

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...

Instytut Cen Transferowych