OUR TAX BLOG
Lublin court renders controversial decisions making dividend tax exemption conditional on effective taxation of beneficial owner in its home country
In accordance with PS Directive as implemented into Polish law, dividends are exempted from withholding tax on condition a set of statutory requirements is met. The most important of those requirements are that the recipient:
Publication of Finance Minister’s regulation amending the tranfer pricing report regulation
This is to let you know of the publication of the Finance Minister's regulation of 16 September 2023 amending the transfer pricing report regulation. The regulation sets out the disclosures and representations to be made
Taxation of transport of imported goods – CJEU judgment of 7 September 2023
This is to draw your attention to CJEU's judgment of 7 September 2023 in case no, C‑461/21 where the European court took a position regarding, among other things, the formal requirements for VAT exemption of
Look through approach does not permit use of dividend tax exemption
The Director of National Revenue Information ("Authority") has recently issued two private tax rulings regarding the availability of look-through approach with respect to use of Polish withholding tax exemption on dividends under Article 22(4) of
Taxman’s scrutiny of royalties is on the increase
Taxpayers that are members of corporate groups and engage in trademark license transactions with related parties must take into account the risk of finding themselves in dispute with revenue authorities over that issue. Courts are,
VAT applies to energy price compensation payments
4 November 2022 saw entry into force of the Act of 27 October 2022 on extraordinary measures intended to limit the prices of electricity and on support for certain customers in 2023. Among other things,
