MDDP Insight

MDDP Insight

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Tech TAX
Transfer pricing
VAT
Disposal of used equipment by an employer to an employee - what is worth knowing?
Many companies aim to strengthen their relationship with with their employees by offering various employee...
Transfer pricing - all you need to know about your TP policy
Discover how to create a step-by-step transfer pricing policy designed to minimize and compliance and...
How taxes support innovation and development in the IT industry?
Entrepreneurs operating in the IT industry can benefit from a wide range of tax reliefs and preferences...
Is the sale of virtual items, including so-called ‘skins’ from games, subject to PIT?
Virtual items, such as skins available in computer games, have become a popular subject of trade on the...
CJEU on material and formal conditions for the right to deduct VAT
A few words about the CJEU ruling on November 21st, 2024, ref. C-624/23, SEM Remont. Case overview The...
General tax ruling regarding withholding tax matters - breakthrough or continuation of past practice? - part I - dividends
In recent days, the Ministry of Finance has published two general rulings relating to some of the conditions...
VAT 2025: SME Directive and its impact on large businesses
How does the SME directive change settlements with contractors? The Act implementing the so-called SME...
Cash pooling - what is it and what are the transfer pricing obligations?
Cash pooling is a widely used solution among capital groups. It streamlines the management of funds across...
Income from U.S. LLC – PIT obligations and tax settlement in Poland
With the growing popularity of international expansion, more and more Polish entrepreneurs are deciding...
Are foundations considered buildings for VAT purposes?
An important for the property development sector and interesting from the VAT point of view ruling was...
The return of the KSeF - i.e. the revision of the amendment and the new invoice schema
The Ministry apparently decided to dose up the excitement about the KSeF project and a week after the...
The performance of a Polish permanent establishment of a foreign company may be relevant for the national minimum tax
A Polish branch of a foreign company that is a permanent establishment may be part of a group and benefit...
Transfer pricing adjustments – key points to know
As the year draws to a close, companies are preparing their final accounts for 2024. Now is the last...
"Omnia sunt interpretanda"? A family foundation - always such a challenge, is it really?
Family foundation it is something that has not been known to Polish legal system until May 2023. As a...
Banks will pay penalty for delays in STIR reporting - important NSA resolution
On Monday 21 October 2024, the Supreme Administrative Court [hereinafter: NSA] adopted a resolution by...
Departure from the look-through approach in withholding tax by the Polish tax authorities
Since May 2024 this year, the Director of the National Tax Information has issued several individual...
Structural changes will affect the local minimum income tax
The local minimum income tax payable in 2025 will be calculated for the first time on the basis of the...
Methods for determining and verifying transfer prices
Transfer pricing is essential for both businesses and tax authorities, as it involves setting prices...
Transfer pricing information – transactions between related parties in a nutshell
This is one of the key tools tax authorities use to verify transactions between related parties. With...
How AI is changing the work of tax authorities and impacting taxpayers?
Automation of tax processes using artificial intelligence (AI) is becoming increasingly common among...
Fiscal year in the Polish minimum tax
As a rule, the tax year for minimum tax is the calendar year. The legislation also allows taxpayers to...
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