Corporate Tax

Are you planning changes in the ownership or operational structure, selling your business, debuting on the stock exchange or obtaining funds from a private equity fund?

With frequent legislative changes, the tax consequences of these business activities often involve numerous complexities. Income tax advice plays a key role in ensuring tax security and correct tax settlements.

How can we help?

Tax reviews

analysis of the methodology of transition from accounting profit to tax profit,
verification of the correct recognition of revenue and expenses in the tax profit,
determining the correctness of calculating deferred tax,
verification of tax settlements with regard to key aspects of the client’s critical areas of business (depreciation of fixed assets, settling FX differences, etc.)

Business financing

examination of tax efficiency of a selected business financing model
verification of “inclusibility” of interest in tax-deductible costs in terms of insufficient capitalization
verification of the tax profitability of financing an investments with equity
indication of the optimal moment for recognizing the cost of debt financing in the tax profit

Tax capital groups

examination of the legitimacy of the operations of related entities in the form of a tax capital group,
verification of the conditions for establishing and maintaining the TCG status by entities from the capital group,
preparation of tax simulation resulting from joint settlement of income under TCG

Investment settlement

allocation of appropriate costs to the initial value of the fixed asset,
determining the correctness of settlement of investment costs over time for tax purposes,
verification of the chosen method and depreciation rate for individual investment expenditure

Leasing

giving opinions on leasing contracts from the perspective of correct tax settlement,
advisory service in the field of balance sheet and tax classification of leasing contracts,
examination of key tax aspects arising from concluded leasing contracts (restrictions on expense recognition, contract assignment, FX differences, etc.

Business restructuring

support in the correct tax settlement of business restructuring (mergers, divisions, contributions, transformations and creation of business entities),
indication of key risks from the perspective of the general clause against tax evasion,
verification of the arm’s length quality of settlements in relation to the relocation of assets within the capital group

Tax risk management

tax analysis of contracts / transactions and identification of potential risks regarding incorrect tax classification of economic events,
creating internal procedures regarding selected issues related to the corporate income tax,
checking the company’s accounting system for tax risk