Tax Alert – withholding tax (WHT)
Withholding tax – Due diligence always requires reference to the specific facts and documentation, which may consist in having an independent auditor’s report or obtaining group documents in the case of affiliated entities – Judgment of the Voivodship Administrative Court in Gliwice I SA/Gl 1083/19
On 8 January 2020 this year On 8 January 2020, the Voivodship Administrative Court in the judgment ref. I SA/Gl 1083/19 shared the position of the Director of National Revenue Information, in which it was found that the payer, in addition to meeting the conditions...
Recognition as a foreign establishment for the purpose of withholding tax
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, the subject of which was to determine whether the planned activity of the Company with its registered...
Payment of withholding tax (WHT) by the remitter as a tax deductible cost
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 the possibility of deducting withholding tax from income. In the interpretation, the Director of KIS indicated that...
The licence for computer software purchased for personal use (end-user) is not royalty payments and is therefore not subject to withholding tax (WHT)
According to the position presented in the individual interpretation of the Director of National Tax Information (KIS) of 23 October 2019, No. 0111-KDIB2-1.4010.351.2019.2.AT "(....) receivables due to the purchase of computer software for own needs do not constitute...
Do you want to be up to date? Sign up for our newsletter.
Providing an e-mail address is voluntary, but necessary to use the Newsletter. The User has the right to access the personal data and correct them. The administrator of personal data is Transfer Pricing Institute. Personal data contained in the above form will be processed in order to provide the Newsletter service.