An administrative court in Rzeszów issued a taxpayer-friendly judgment (WSA, judgment of 14 December 2021, case no. I SA/Rz 811/21) which relates to taxpayers doing
An update on the recent news and cases in the field of transfer pricing in 15 countries It is our pleasure to present to
The Polish Deal implementing legislation introduces, with effect already from 1 January 2022, changes to the CIT Act's regulations governing use of certificates of
The question: “What is art?” has been troubling hu-manity for centuries. The definition of art is debatable and subjective. The concept of art has
The Belgium – Luxembourg 24 day-rule becomes the 34 day-rule The salary of a Belgian tax resident relating to days
What’s Next for Wayfair? Implementation and Expectations The U.S. Supreme Court’s South Dakota v. Wayfair (Wayfair) decision broke new ground in 2018 when
Plastic Tax in Germany A glance at the EU’s so-called “plastic tax” and the current implementation status of this tax in Germany.
Spain will introduce for the first time a tax on single-use plastic The new Spanish Law on Waste and Contaminated Soils restricts the
Recent legislation which, in addition to extending the time for preparation of TP documentation (see one of our previous newsletters), also modified the law
Through Resilience to Recovery in Asia Pacific Tax executives lead the way to resilience and recovery Since the publication of our
Ewelina Buczkowska, Paweł Kempa Rzeczpospolita The COVID-19 pandemic has increased the use of home office arrangements where employees work remotely from their homes. Such
The Finance Ministry has published a long-awaited final version of a FAQ document on TPR transfer pricing report, entitled TPR Informacja o cenach transferowych
Please note that 1 July 2020 was the effective date of new amendments to regulations under which payments above PLN 15K made without checking
This is to let you know that, on 22 June 2020, the President signed a law called the Act of 19 June 2020 on
We wish to alert you to changes to mandatory disclosure rules in connection with the continuing coronavirus-related emergency in Poland. The first change affects
This is to draw your attention to new legislation passed by the Sejm on 4 June 2020 and called the Act on interest support
This is to let you know that the Polish Sejm enacted a law yesterday which defers the effective date of the new JPK_VAT file
The Anti-Crisis Shield regulations have deferred a number of deadlines, including those for the reporting of tax schemes (MDR). Under Article 31y(1) of the
This is to let you know that work is currently underway to amend the Finance Minister regulation excluding or restricting the application of Article
This is to let you know that the Polish COVID-19 emergency legislation has been amended, with the amending act (called the Act of 31
