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 the determination of tax consequences related to acquiring end-user licenses from foreign contractors. The...
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...
On December 22, 2021. The European Commission presented a draft Directive[1] designed to prevent shell entities from unauthorizedly reducing or avoiding tax liabilities through international arrangements contained in double tax treaties. The aim is to prevent shell...
Pursuant to Art. 4a(12) of the Corporate Income Tax Act, the tax residency certificate is a certificate stating the taxpayer’s place of residence for tax purposes, issued by a competent tax administration authority of the taxpayer’s country of residence....
The subject of the court ruling issued by the WSA in Gliwice on 13 January 2021 (ref. I SA/Gl 1338/20) was the qualification of the services of secondment of employees to the relevant category of revenue indicated in Article 21 of the Corporate Income Tax Act....
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...
