MDDP Insight

MDDP Insight

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Corporate tax
Transfer pricing
VAT
Significant changes to the Polish Holding Company
The Polish Holding Company (PHC) is a solution that has been effective in the CIT Act since 1 January,...
National regulations are superior in defining the concept of the arm’s length principle
On 8 November 2022[1], the Court of Justice of the European Union (‘the CJEU’) annulled the decision...
Withholding tax 2023
Autumn has come and it has been followed by another changes in tax regulations, including the flat-rate...
What you need to know about adjustments in the field of Transfer Pricing?
The end of the year is approaching. Most companies are making the final settlements for the entire 2022....
The license for trademarks should also be settled arm’s length
Transactions involving intangible assets are among related-party transactions causing the greatest difficulties...
In the home stretch for transfer pricing – the Master File
Some taxpayers currently compiling Local Files and TP-R forms for 2021 will not complete their struggle...
Minimum CIT
The most important change concerning the minimum tax is the exemption of taxpayers from this tax in 2022...
Estonian CIT under the new rules
The reform of Estonian CIT (sometimes called as “lump sum taxation”) under the Polish Deal, which began...
Statement on transfer pricing documentation – less than a month is still left to file the statement to the Polish tax office
There is less than a month left to meet the transfer pricing reporting deadlines. One of the obligations...
Tax credit for enhanced product sales
Taxpayers actively promoting their own products may, starting from 2022, make more deductions from their...
IPO tax credit, i.e. benefits for stock exchange debutants and investors
Starting from 1 January 2022, two tax credits closely linked to the Initial Public Offering (IPO), or,...
TPR is not another regular form. File i(T) like a (P)(R)o with us!
The deadline for filing TPR for 2021 with the Head of KAS is looming – 31 December 2022! Do not work...
Tax credit for sports, culture and education
Starting from 1 January 2022, there a new deduction for the support of sports, culture and higher education...
Research and development tax deduction 2022
Starting from 2022, the research and development deduction was extended and supplemented by a new solution,...
Tax credit for acquisition of other entities
Starting from 2022, taxpayers will be able to benefit from a new tax credit known as the consolidation...
Deadlines for preparing transfer pricing analyses are getting closer
This is the final call to make sure you meet the obligations related to preparing transfer pricing analyses....
Will 2023 be a good time to join the VAT Group?
From the very beginning of 2023, Poland will allow a group of entities bound by financial, economic and...
9 key Polish corporate income tax changes for 2023
Monika Dziedzic and Paweł Wyciślik of MDDP report on the most significant changes under an amendment...
2021 reporting deadlines are getting closer – are you prepared?
Deadlines for meeting transfer pricing obligations for 2021 are looming. Less than 2 months are left...
Estonian CIT brings ‘no simplification’ for transfer pricing
From 1 January 2021, specific CIT taxpayers may choose the form of their income taxation: they may settle...
Changes and information expected by taxpayers come into force
We have some good news for taxpayers right before the end of the year and the beginning of intensive...
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