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VAT
Transfer pricing can help grow your business internationally
The latest edition of Santander Trade Barometer reveals that nearly a third (28%) of UK domestic businesses...
VAT in the catering industry - an important Supreme Administrative Court resolution
8% or 5% VAT rate in catering? On Monday 24 June this year the Supreme Administrative Court (NSA) passed...
Assignment of rights under development agreement with 23% VAT
On 24 June 2024, the Supreme Administrative Court (hereinafter: NSA), in a judgment by seven judges [1],...
Transfer pricing adjustments: global challenge, national responsibilities
Transfer pricing adjustments (TP adjustments) are a complex and wide-ranging topic and their correct...
International settlement - global and local perspective of TP - what to keep in mind?
The main principle of the game is the same International groups can manage the topic of transfer pricing...
Heating up the dispute over VAT on illegal consumption of energy
Although it has been the accepted position in Poland for many years that illegal consumption  of energy...
Early contract termination not always subject to VAT
In a judgment of 17 May 2024 (ref. I FSK 1240/20), the Supreme Administrative Court (NSA) ruled that...
The new release of the ViDA project and an invoice in a specific format as a substantive condition for input VAT deduction?
ViDA – status of the project The negotiations on the EU package referred to as ViDA (VAT in the...
Transfer pricing across borders: our international solutions
Transfer pricing is (primarily) an international issue. Why? Because business is international. These...
EU introduces unified penalties for sanctions violations, Poland adds more formalities
On 19 May 2024, Directive 2024/1226 entered into force, which introduces significant changes to the application...
Transfer pricing across borders: our international competencies
How well do you know MDDP’s Transfer Pricing Team? Did you know that this year we are celebrating...
RES projects and asbestos removal in local government units
Ministry of Finance general ruling: RES projects and asbestos removal in local government units  outside...
Menace of fuel cards should not frighten electric vehicle chargers
Charging an electric vehicle at a network of charging points to which the user has access on the basis...
Qualification of voucher sales for VAT purposes in case of potential fraud
When distinguishing between single-purpose vouchers (so-called SPVs) and multi-purpose vouchers (so-called...
Arm's length principle of loan is not only about the interest rate
Financial transactions are one of the most common transactions between related parties and also most...
The acceptance protocol and the moment of arising of VAT liability for the provision of a service
Judgment of the Voivodship Administrative Court in Warsaw of April 18, 2024, ref. III SA/Wa 8/24 It would...
Benchmarking study – courts also prioritize quality!
With each passing year, courts increasingly confirm that a properly prepared benchmarking study can be...
What's next for VAT in Digital Age after VAT EXPERT GROUP meeting?
Following the meeting of the VAT EXPERT GROUP in Brussels on 18 March, the next steps for VAT in the...
Transfer pricing adjustments under the magnifying glass of tax authorities - trends in 2023
Price adjustments are still not a clear-cut issue and raise questions for taxpayers. In 2023, administrative...
The importance of benchmarking quality in financial transactions
Intra-group loan Intra-group loans, like other related party transactions, should be made on an arm’s...
Business development and the potential of tools for transfer pricing planning
In the dynamic business world, planning of settlement between related parties is becoming an essential...
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