Instytut Cen Transferowych

On January 3, this year. The Director of National Treasury Information issued an individual interpretation, with the reference number 0114-KDIP2-1.4010.461.2019.1.SP,...
In an individual interpretation dated on 8 May 2019, No. 0111-KDIB2-1.4010.62.2019.1.MJ, the Director of the National Fiscal Information (KIS) confirms...
According to the position presented in the individual interpretation of the Director of National Tax Information (KIS) of 23 October...
The definition of the eligible beneficiary criterion is contained in Article 86a §4 of the Tax Ordinance. On the basis...