International law

September 20, 2021

Minimum income tax (10%) for large companies

The minimum income tax (10%) is the answer to tax avoidance of income by companies operating in Poland. According to the draft Polish Deal, its revenues are to bridge the CIT budget gap.

September 16, 2021

CIT changes proposed by the European Commission

The European Commission proposes to unify the tax system for legal persons operating in the European Union. The communication lists the main assumptions of the planned CIT reform.

September 15, 2021

Acquisition of options for shares of a foreign entity by a Polish resident

Polish residents cooperating with foreign contractors often receive an offer to participate in an incentive program, which provides for the free acquisition of stock options, and then transforming them into shares. The question arises whether the mere acquisition of an option generates taxable income in Poland? In the opinion of our Law Firm, this event, provided that certain conditions are met, does not allow for the recognition that it will be necessary to recognize tax revenue.

August 18, 2021

Protection of the taxpayer's rights - a complaint against the decision to leave the application for a tax interpretation without consideration

How the provisions of the Charter of Fundamental Rights, if used correctly, can help in the fight to protect taxpayers' rights.

August 5, 2021

Charter of Fundamental Rights - protection of the taxpayer's rights and victory in a dispute with the tax authority.

How the provisions of the Charter of Fundamental Rights, if used correctly, can help in the fight to protect taxpayers' rights.

August 4, 2021

Tax Capital Group (PGK).
The risk of losing its status.

Operating within the TCG is also associated with the risk that results from the need to comply with very strict conditions. The loss of the PGK status may turn out to be very severe.

August 4, 2021

Tax Capital Group (PGK).
Terms of establishment and benefits.

How did the legislator make it possible to use this legal and tax tool to reduce tax liabilities within the capital group? What is the impact of TCG on the freedom to make transactions between its related entities?

July 24, 2021

One-sided correction

The purpose of the unilateral adjustment is to eliminate double taxation of related parties' income if the income of the domestic related party is included in the income of the foreign related party and (...)

July 20, 2021

Tax documentation 2021 - due diligence towards each contractor

It is worth getting ready today to examine the documentation obligation and prepare documentation for 2021.

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