Withholding tax on a research project
According to the individual tax ruling of the Head of the National Revenue Information Service of April 15, 2020 (case no. 0111-KDIB1-2.4010.43.2020.2.MS), if a foreign entity provides services consisting in the performance of a research project and its activities lead to the creation of copyright, which is transferred to a Polish company, the Polish entity will be obliged to collect the withholding tax when paying the remuneration.
Subsidiary = fixed establishment? Not always – the CJUE judgment in the case of Dong Yang Electronics Sp. z o.o.
On May 7, 2020, the Court of Justice of the European Union (CJEU) issued a judgement in case C-547/18, which concerned a fixed establishment for VAT purposes in connection with a subsidiary in the Republic of Poland.
Tax schemes – doubts are increasing and explanations are missing
As of January 1, 2019, pursuant to the Act on October 23, 2018, amending the Personal Income Tax Act, the Corporate Income Tax Act and the Tax Code, a new chapter regulating the issue of reporting tax schemes (MDR) was added to the Tax Code, i.e. Chapter 11 – “Information on tax schemes”.read more