The limits introduced by the legislator, as part of its battle against aggressive tax optimisation, on recognition as tax deductible costs of debt financing and intangible service costs have posed numerous challenges to taxpayers, which may be attested to by a record-high number of private tax rulings issued in the field.
The principal amount as stipulate in the agreement or the principal amount as actually disbursed? Which amounts should be taken into consideration when drawing up transfer-pricing documentation for loans?
In connection with the state of epidemic being lifted in Poland, we would like to remind you that June 2022 is the first month in which one ought to remember to calculated the tax on revenues from buildings (CIT/MIT).
The specification of entities required to report information on real-estate company ownership structure far from being clear
Under Art. 27 (1e) of the Corporate Income Tax Act, real-estate companies and taxpayers holding, whether directly or indirectly, shares (stock) in a