Tax Advisory (Dorota Dąbrowska, Marcin Sobieszek, Barbara Otrzonsek) Our employees will assist you in current tax and transactional advisory. They will represent your interests in court or other authorities, handle transfer pricing documentation and CIT, as well as VAT and other taxes.
Current tax advisory and transactional advisory
- Advisory, valuation, examination of merger plans related to mergers and divisions of companies,
- Financial and tax due diligence,
- Valuation of companies (DCF method, mixed methods),
- Valuation of intangible assets (valuation of trademarks, valuation of customer base, allocation of acquisition cost),
- Asset impairment reviews according to International Financial Reporting Standards or US GAAP,
- Support in the process of obtaining financing, e.g. on the stock exchange,
- Financial and tax optimization in a capital group,
- Annual and mid-year tax and accounting reviews of companies.
Contacts with tax authorities, representation in court
- Current contacts with tax authorities regarding refunds, VAT refunds, certificates, etc.
- Tax audit support,
- Representation in tax proceedings,
- Preparation of requests to tax authorities for the issuance of individual tax law interpretations,
- Representation before administrative courts in tax matters,
- Preparation of cassation appeals against judgments of regional administrative courts.
Transfer pricing documentation and CIT
- Tax planning and tax burden optimization,
- Preparation of transfer pricing documentation,
- Transfer pricing reviews,
- Opinions and analysis of agreements and other source documents for tax effects and tax optimization possibilities,
- Transactional advisory,
- Support and advisory in the preparation of annual CIT returns.
Reports for management and consolidation
- Preparation of reports and analyses for management,
- Preparation of consolidated reports and reports in accordance with standards adopted by the Client.
VAT
- Tax analysis and optimization of domestic and international transactions,
- VAT refunds for domestic entities and non-residents,
- Current VAT tax advisory,
- Reviews of VAT settlements, including analysis of the correctness of applied VAT rates,
- Registration and settlement of foreign VAT taxpayers operating in Poland,
- Opinion on agreements and settlement documents regarding VAT effects.
International taxes
- Service for non-residents operating in Poland,
- Optimization of the structure of international capital groups,
- Support in creating international holdings e.g. in Cyprus, the Netherlands, Luxembourg,
- Advisory for branches and representative offices of foreign companies operating in Poland,
- Support for Polish companies operating abroad through branches, plants,
- Advisory for companies seconding personnel abroad.
Mergers, divisions, restructuring
- Development of an optimal tax restructuring model,
- Tax reviews for mergers, company divisions, acquisitions, and share exchanges (tax due diligence),
- Support in the restructuring process,
- Analysis of share acquisition agreements for tax purposes,
- Tax services for the acquisition or sale of a business,
- Advisory on transaction financing structures,
- Tax optimization of activities after a merger or company acquisition.
Customs and excise duties
- Current tax advisory regarding excise taxation of domestic and foreign transactions,
- Representation of taxpayers before tax and customs authorities regarding excise and customs duties,
- Assistance in obtaining Binding Tariff Information (BTI),
- Preparation of INTRASTAT reports,
- Reviews of tax and customs settlements of entrepreneurs.
Special economic zones
- Assistance and advisory in planning and starting activities in a special economic zone (SEZ),
- Current tax advisory taking into account the specifics of zone activity,
- Assistance in zone reporting,
- Advisory on determining revenues from zone activity, qualified costs, and the amount of state aid,
- Support in contacts with tax authorities and SEZ representatives.
Training and conferences
- Preparation of training and conferences in tax law with the specifics of the industry (VAT in transport, taxation of real estate, taxation of employee benefits),
- Training related to changes in tax laws,
- Internal training tailored to the Client’s needs,
- Participation of ATA Tax lecturers in conferences and training organized by specialized training companies.
Tax optimization
- Support in adjusting the share structure to business goals with a view to minimizing tax burdens,
- Advisory on shaping an optimal tax policy for reporting income,
- Support in assessing the profitability of restructuring processes, taking into account estimated tax savings and implementation costs and transaction execution,
- Comprehensive tax service for capital structure creation processes,
- Advisory on shaping civil law agreement provisions to minimize tax consequences,
- Identification of tax risks associated with optimization processes and their elimination,
- Advisory on the appropriate use of companies domiciled in attractive tax jurisdictions.
