MDDP Insight

MDDP Insight

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Corporate tax
Transfer pricing
VAT
TP-R form for 2022 – the only constant is change
The Ministry of Finance has already made us look forward to annual changes in the TP-R form. Transfer...
Polish provisions restricting the right to be granted interest on overpayments inconsistent with EU law
On 8 June 2023, the Court of Justice of the EU issued a judgment in case C-322/22, in which it stated...
When does a company act as a private investor?
The rule under Polish tax law is a one-off tax levied on the same transaction, whereby – pursuant...
Points to remember when analyzing intra-group loans from arm’s length perspective
During audits, tax authorities often scrutinize the increase/decrease in the interest rate on loans with...
EU customs reform - proposals of the European Commission
On May 17, 2023, the European Commission presented the first package of changes to EU customs law. The...
VAT treatment of NFT tokens in the opinion of the European Commission
On March 21, 2023, the European Commission published a working paper (Working Paper no. 1060 of the EU...
What transfer pricing exemptions are available for 2022?
Over the past few years, tax regulations on transfer pricing have been significantly amended at least...
Benchmarking offers more than you thought – what exactly?
Transfer pricing – your basic use of a benchmarking analysis Benchmarking analysis is a tool to...
CJEU - is it required to make adjustments to input VAT in the case of destruction of goods?
In the judgment of 4 May 2023 in Case C-127/22 ‘Balgarska telekomunikatsionna kompania’ EAD...
Benchmarking studies – do Polish tax authorities accept group analysis?
Magdalena Marciniak and Marta Klepacz of MDDP lay out the challenges and complexities of attempting group...
Safe harbour across world’s major economies
An increasing number of countries are introducing safe harbour mechanisms. This is a significant convenience...
CBAM obligations in place from October 2023
The European Parliament and the EU Council have approved the draft regulation on the CBAM (Carbon Border...
Service transactions - a new focus for tax authorities?
It is a truth commonly acknowledged that related-party settlements have been scrutinized by tax authorities...
A new regulation in Poland explained: family foundations and their taxation
Justyna Bauta-Szostak and Bartosz Głowacki of MDDP report on the introduction of family foundations in...
Should unlawful consumption of gas or electricity be subject to VAT?
Pursuant to today’s judgment of the CJEU in case C-677/21 Fluvius Antwerpen, unlawful consumption...
Cost optimization-oriented payment management as a controlled transaction
Cost optimization-oriented payment management as a controlled transaction Payment management to optimize...
Charging electric vehicles is a supply of goods
Over the last few years, activities related to the charging of electric vehicles have given raise to...
Self-billing in KSeF on behalf of foreign taxpayers
The introduction of the mandatory KSeF (National e-Invoicing System) will undoubtedly affect all issues...
Important general tax ruling of the Minister of Finance on outstanding social and health insurance contributions
Remitter’s payment of outstanding social and health insurance contributions in the part in which they...
Is it enough to update transfer pricing analyses once every three years?
Comparative analysis, also referred to as benchmarking analysis, is basically a key element of a transfer...
Mutual guarantee without remuneration - is it always a free-of-charge performance?
Financial institutions more and more often require guarantees when granting financing to enterprises. Entities...
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