MDDP Insight

MDDP Insight

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Transfer pricing
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Transfer pricing adjustments – how to mitigate the risk of challenges?
As the financial year-end approaches—bringing tax closures and financial audits—it’s the last chance...
Tax residence and personal income tax settlements
The status of tax residence in Poland is crucial for the correct settlement of personal income tax. Polish...
PIT settlements: Solidarity Levy and Tax Losses
According to the current position of tax authorities and administrative courts, the tax base for the...
Financial transactions – risks of non-arm’s length terms in transfer pricing
What are financial transactions in the context of transfer pricing? Financial transactions encompass...
How to mitigate tax risks in ESG strategy?
An increasing number of companies are incorporating ESG (Environmental, Social, and Governance) factors...
PIT settlements for cryptocurrencies and related tax obligations
Every person who sold or purchased cryptocurrencies in 2024 should declare the income or expenses incurred...
Tax on shifted income vs. double tax treaties: Is Poland playing dirty?
The tax on shifted income was intended to protect the Polish tax base from transfers income to tax havens....
Atypical transactions – risks of tax and fiscal penal sanctions
For years, financial, service, and distribution or production transactions have consistently been the...
Incentive program and the risk of tax authorities’ reassessment
The Head of the National Revenue Administration [KAS] has refused to issue letter of practice regarding...
Intangible services – how to minimize the risk of challenging costs?
Intangible services have long been a focus of tax authorities. It is therefore essential to understand...
How the R&D tax relief supports green innovations?
Companies are increasingly investing in sustainable development. Green innovations not only help protect...
PIT settlements for 2024 and investments through foreign banks
The approaching deadline for PIT settlements for 2024 poses a serious challenge for many taxpayers regarding...
How to leverage financial audits to enhance transfer pricing compliance and risk management?
Transactions with related parties can pose significant tax risks. Many taxpayers only identify transfer...
Last days to change the tax form and choose the cash-based PIT in 2025. The deadline is February 20
In a few days, the deadline for submitting important declarations by entrepreneurs will pass. Individuals...
Changes in the thermomodernisation tax relief – what has changed since January 2025?
As of January 1, 2025, amendments to the thermomodernisation tax relief have come into effect, which...
CbC-P Notification – deadline in 2025 and who must submit it
The deadline for submitting the CbC-P notification for 2024 to the Head of the National Revenue Administration...
Entity, parent entity, joint venture and group in GloBE regime
The Act of 6 November 2024 on Top-up Taxation of Constituent Entities of Multinational and Domestic Groups...
Tax changes 2025 – what should you keep in mind?
A number of significant and, in some cases, even revolutionary changes introduced in the tax legislation...
Announcement of the base interest rate and margin for transfer pricing
The new Notice of the Minister of Finance on the announcement of the type of base interest rate and margin...
CJEU and the right to deduct VAT within a group of companies
Does a taxpayer retain the right to deduct when input VAT results from services provided by one of the...
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...
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