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New VAT rate matrix from July 1, 2020.

The work on solutions for the ‘anti-crisis shield’ is in progress. Among the proposed amendments there is a shift of the date of the new VAT rate matrix application. We will inform you about the development of the project of the act providing for state support for employees and entrepreneurs. We encourage you to sign up for the newsletter using ATA Finance profile on LinkedIn or directly on the website www.atafinance.pl
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The costs of debt financing and intangible services in a Special Economic Zone


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.

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PIT relief for taxpayers under 26 years of age


On 1 August 2019, new regulations will come into force concerning the taxation of the income earned by young employees and contractors. According to the amended PIT Act, the relief will apply to those under 26 years of age.

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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?

The duty to draw up transfer-pricing documentation by related entities follows from the CIT Act, with the aim to demonstrate that the transfer prices agreed upon by related entities were actually set in accordance with the ‘arms
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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 taxable base for CIT/MIT purposes is the initial value of buildings less the amount of PLN 10 million (ascertained as of the first day of each month). The CIT/MIT rate is 0.035%.   In calculating the CIT/MIT due, it is
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The specification of entities required to report information on real-estate company ownership structure far from being clear


Legal grounds

Under Art. 27 (1e) of the Corporate Income Tax Act, real-estate companies and taxpayers holding, whether directly or indirectly, shares (stock) in a

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