MDDP on Polish Taxes I Hybrid mismatches – practical implications & case studies
Based on hybrid mismatches provisions, the taxpayers are obliged to exclude certain amounts from the tax-deductible costs. The provisions may also apply to taxpayers doing “typical” business settlements. In particular, hybrid mismatches may arise for taxpayers who have foreign shareholders or foreign financing.
In 2021 CIT return, which is submitted until 30 June 2022, the taxpayers should take into account hybrid mismatches. Noncompliance with this obligation is subject to various sanctions.
Webinar on “MDDP on Polish Taxes” series will be held in English.
Agenda
During the webinar, among others, the following points shall be discussed:
- What to report until 30 June 2022? What sanctions apply?
- Double deduction
- Case 1: Indirect shareholder from the USA
- Deduction without inclusion
- Case 2: Financing from shareholder from the USA
- Imported hybrid mismatches
- Case 3: Financing from Luxembourg or the Netherlands
Experts
Registration
The “MDDP on Polish Taxes I Hybrid mismatches – practical implications & case studies” webinar is a free online seminar addressed to MDDP clients and business partners. The number of places is limited. The organizer reserves the right to refuse to accept the application.
After confirming the acceptance of the application by e-mail, in the next e-mail you will receive an individual link to the website where the MDDP WEBINAR will be held.
After confirming the acceptance of the application by e-mail, in the next e-mail you will receive an individual link to the website where the MDDP WEBINAR will be held.
I want to participate in the MDDP webinar on May 11, 2022 at 10:00 a.m.
Register
Register for upcoming webinars
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25.05.2022, 10.00 CET: Tax allowances and exemptions
01.06.2022, 10.00 CET: New Polish CIT exemption for foreign investors – so-called Estonian corporate income tax
08.06.2022, 10.00 CET: Tax on shifted income, including financing costs and taxation of hidden dividends
22.06.2022, 10.00 CET: VAT Groups
29.06.2022, 10.00 CET: Real estate companies – the reporting deadline is approaching