The last year has seen some of the most extensive amendments to the Polish VAT Act in nearly a decade, but the most significant changes are still ahead and will enter into force on January 1 2014. In the first of a two-part series, Radoslaw Szczech and Dorota Pokrop of EY look at the changes that have already come into effect.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
A revised Chapter VII signals a move away from mechanical TP approaches, stressing transaction understanding, functional analysis and context-driven documentation requirements
HMRC’s growing focus on evidencing tax decisions is shifting attention from technical accuracy to governance, requiring businesses to demonstrate how positions were reached and documented
Australia’s Department of Finance will also commission an independent review of KPMG’s governance, culture, ethics and integrity frameworks, it has revealed
In the second instalment of this two-part series, Jayne Stokes takes a practical approach to navigating the capital v revenue question for UK R&D claims for software development, and shares pointers for businesses
ITR's latest podcast considers how transformational the buyout could be in Ryan's quest for global advisory reach and analyses a recent boom in demand for private client advisory services