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Limiting the costs of acquisition of intangible services

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The introduction of a tax cost limit for the purchase of intangible services from related parties is aimed at reducing tax avoidance practices.

As part of the service, we offer verification whether a given cost relates to the acquisition of a service or right, the amount of which is subject to limitation, verification whether a given service or right is not subject to exclusion from the verification limitation and determination of the total amount of costs of services and rights subject to limitation (after taking into account exclusions), calculation of the limit of the amount of “qualified” services and rights.

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