SUMMARY Polish holding company – a new instrument to stimulate further investment Holding structures that benefit from tax preferences are popular in many tax jurisdictions - such a solution has...
SUMMARY Evolution of tax law provisions regarding CIT taxation The lawmaker introduced provisions to the act on corporate income tax that aim to amend existing taxation rules regarding: lump sum...
SUMMARY Statute of limitations on loss in income tax Tax loss is not a tax liability within the understanding of Article 5 of the Tax Ordinance Act. Statute of limitations on a tax liability...
SUMMARY Selected problems with determining the transfer pricing policy during the crisis caused by the COVID-19 pandemic In this paper the authors present selected problems experienced by capital...
SUMMARY Tax effects of a judgement or settlement regarding the Swiss franc issue Credit recipients, who drew indexed or denominated loans in CHF, increasingly question the validity of their loan...
SUMMARY Indirect tax haven transactions at transfer pricing from January 1, 2021 The article attempts to obtain an answer to the question of whether the amendment to the provisions of the Act of...
SUMMARY Allocation of indirect costs to revenue from capital gain and revenue from other sources in corporate income tax. Remarks in the context of the decision of the Supreme Administrative Court of...
