OUR TAX BLOG
Being a general registered agent in the context of associations within the meaning of transfer pricing regulations
This is to let you know of a tax ruling issued by Director of National Revenue Information ("Ruling Authority") on 18 June 2024 (ref. 0111-KDIB2-1.4010.173.2024.2.KK). The applicant in the case was a limited partnership which
Polish tax authorities again rule that not all business event expenses are tax-deductible
Polish tax authorities have recently issued two private tax rulings: one dated 25 June 2024, ref. 0111-KDIB2-1.4010.202.2024.1.ED ("June Ruling"), and the other dated 20 May 2024, ref. 0111-KDIB2-1.4010.138.2024.MM ("May Ruling"), concerning the tax treatment of
CJEU rules on fixed establishment again
On 13 June 2024 the Court of Justice of the European Union (CJEU) gave its verdict in case number C‑533/22, again holding that a fixed establishment for VAT purposes will not arise merely because two
Safe harbour available only for variable rate loans
The Director of National Revenue Information ("Authority") issued a tax ruling on 22 May 2024 (ref. 0115-KDIT1.4011.322.2024.2.MR) in which he reiterated that the safe harbour provided under Article 23s of the Personal Income Tax Act
Real estate tax framework is in for a revolution
The Finance Ministry has published a proposal for the amendment of real estate tax framework (legislative draft dated 14 June 2024 to amend the Agricultural Tax Act, the Local Taxes and Levies Act, the Forest
Dividend for 2023 – things to remember
For many companies, June 2024 is a time when decisions are made about what to do with 2023 profit, including about its distribution. Note the following tax issues arising in this context: The mere passing
