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...
SUMMARY Analysis of the abolition procedure regarding undeclared revenue to taxation The lawmaker introduced a separate abolition procedure to tax regulations regarding tax reform known as the...
SUMMARY Estonian CIT. Advance payment of dividend without the right to deduct tax paid by the company The lump-sum tax on income of capital companies (Estonian CIT) implies a postponement of...
We wrześniu 2018 r. do polskiego systemu podatkowego wprowadzono nowy mechanizm wspierania przedsiębiorców wzorowany na wcześniej funkcjonujących specjalnych strefach ekonomicznych (dalej: SSE)....
Ustawa z 29.10.2021 r. o zmianie ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych oraz niektórych innych ustaw, określona jako „Polski Ład”, wprowadzająca...
