MDDP Insight

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Transfer pricing
VAT
Zero percent VAT for donations to flood victims
The Ministry of Finance, following the example of previous regulations issued during the pandemic and...
Transfer pricing documentation requirements and reporting obligations
Transfer Pricing: who has documentation and reporting obligations?   If: you are a taxable person (subject...
Spouses' family foundation and PIT exemption - the tax authorities change their minds in favour of taxpayers
Not long ago, we informed about an unfavourable stance of the Director of the National Fiscal Information...
Will you have to pay property tax on tent halls from 2025?
There is an ongoing wait for the new definitions of building and structure for property tax purposes...
Draft SME adopted by the Council of Ministers
Aim of the SME package: simplify cross-border VAT settlements Currently, traders doing business in different...
Do structures on land preclude it from being treated as undeveloped for VAT exemption purposes?
Supreme Administrative Court draws attention to the economic nature of land sale transactions The Supreme...
Transfer pricing documentation obligations for 2023: deadlines are looming
Transfer Pricing: obligations await! The holidays are coming to an end, and as children head back to...
Sixth method - valuation techniques in transfer pricing
Transfer prices can impact the amount of income taxed in different countries. To ensure compliance, set...
Termination fee can be a tax deductible cost if it allows taxpayer to increase profits
On July 25, 2024, the Director of the National Tax Information issued an individual tax ruling[1] confirming...
Benefit test: a global priority for tax authorities in transfer pricing
What is a benefit test? The benefit test is an analysis that confirms the following: the purchased intangible...
Do you hold a permanent residence permit? This could deprive you of return relief
The current position of the tax authorities confirms that people immigrating to Poland permanently who...
Intra-group funding: financial transactions are under scrutiny
Authorities around the world are increasingly scrutinizing the nature of intra-group loans We observe...
Operator to help settle VAT on deposit refund system (DRS)
At the end of July, a further version of the draft amendment to the DRS legislation also addressed tax...
Universal benchmarking - local and global transfer pricing perspective
International groups often prepare global benchmarks, which are used by entities in different jurisdictions...
Transfer of innovative business in international settlements: key global transfer pricing aspects
Increasing globalization is connected with not only threats but also with numerous opportunities. Multinational...
Changes in property tax 2025 and investments in RES
1. Is it true that the draft envisages taxing photovoltaic farms on all components, including PV panels?...
Compensation for energy-intensive sectors - first Supreme Administrative Court ruling for CIT taxpayers
After a series of favorable rulings for CIT taxpayers by provincial administrative courts in cases concerning...
Changes in property tax (PON) 2025: Issues important to developers
1. How will transformer stations be treated in the draft regulatory changes? Will they have to be taxed...
VAT group and neutrality of turnover within group - is this (finally) the end of the doubts?
Another German VAT group question The CJEU judgment of 11.7.2024 in case C-184/23 is another judgment...
Restructuring unveiled: a global take on restructuring from TP perspective
International groups often undergo business restructuring. If done between related parties, it must comply...
Changes in property tax 2025: definition of structure and building and other key issues
Should it be inferred from the draft that the concept of a structure takes precedence over the definition...
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