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Is commercial intermediation subject to tax deductibility limits?


According to the tax authorities, yes. The contract for ongoing agency services, which is a commercial agency contract, is included in the list of intangible services subject to the limitation as to the amount of tax deductible costs on under Art. 15e (1) of the CIT Act - as stated by the Head of the National Revenue Information Service in the private tax ruling of June 19, 2020 (case no. 0111-KDIB1-3.4010.191.2020.2.JKT).

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Estonian CIT

Lump-sum tax on company revenues, i.e. the so-called Estonian CIT, is a solution that, according to the preliminary draft published by the Ministry of Finance, is to enter into force in Poland on 1 January 2021. The essential feature of the Estonian system is that the taxation of a company’s income is deferred until it is actually consumed rather than merely obtained.
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SLIM VAT – Further amendments to the tax on goods and services

The Ministry of Finance have prepared another set of proposals for amending the tax on goods and services – the so called SLIM VAT (an acronym based on the English words: simple, local and modern). They concern primarily simplified procedures for invoicing, exports and rules for currency exchange rate calculations. The SLIM VAT concept is a result of an audit of VAT Act provisions carried out by the Ministry. The package has been created primarily with small and medium-sized businesses in mind and sets out to limit the formalities involved in VAT settlements.
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