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Poland Archive

  • August 2019

    What to expect at the IFA 2019 Congress

    August 09, 2019

    International Tax Review speaks to IFA President Murray Clayson about the prospects for “radical change” on digital tax and why the London Congress will focus on BEPS Action 4 and the challenges facing investment funds.

  • July 2019

    Survey results: Untangling CFC structures

    July 15, 2019

    Multinational businesses are simplifying structures to navigate the rules that target controlled foreign corporations (CFCs) and their shareholders. ITR asked those tax heads who have adopted this approach to share their business’s operational changes.

  • France and the US clash over digital service tax plans

    July 12, 2019

    The US has ramped up its opposition to France’s digital services tax (DST) by opening an investigation into it, but French senators have defiantly approved the so-called ‘GAFA’ tax anyway.

  • Global minimum taxation: A matter of time

    July 10, 2019

    Minimum tax red flags have appeared in recent legislation as countries and organisations race to address perceived inequities within the international tax regime.

  • Companies measure tax departments on their ability to cut risk, not effective tax rates

    July 10, 2019

    Managing tax risk is the most important metric by which tax departments are measured, with the more traditional target of lowering the company’s effective tax rate being less important to tax heads. However, CEOs seem to know little about tax KPIs and how, or why, they are chosen.

  • European Tax Awards 2019: The winners

    July 10, 2019

    The winners of International Tax Review’s 15th European Tax Awards have been announced.

  • Tax Advisory Survey 2019

    July 10, 2019

    Tax and trade wars among governments and the battles companies face against tax authorities through audits and inevitable disputes mean even the most super-human tax director among us needs a little help.

  • Only one way out: Simplifying CFC regimes

    July 10, 2019

    The number of countries adopting controlled foreign corporation (CFC) regimes has complicated business operations and forced them to change. Danish Mehboob talks to taxpayers who are trying to avoid getting lost in the labyrinth of multiple tax risks and unexpected audits.

  • Tax heads encourage more companies to use ICAP

    July 10, 2019

    Tax leaders from Barilla, Repsol and Shell have encouraged their contemporaries to sign up for the International Compliance Assurance Programme (ICAP), before the window to get involved closes later this month.

  • Case study: Repsol’s participation in ICAP

    July 10, 2019

    Rocío Bermúdez, tax global practices & transfer pricing senior manager at Repsol, spoke to ITR about her company’s participation in the first pilot of the International Compliance Assurance Programme.

  • The negative aspects of ICAP

    July 10, 2019

    While feedback on the International Compliance Assurance Programme (ICAP) has been overwhelmingly positive, unsurprisingly, the first pilot did encounter some teething problems.

  • OECD won’t rush ICAP expansion despite scheme’s popularity

    July 10, 2019

    The OECD’s Achim Pross says his ultimate aim is to expand the International Compliance Assurance Programme (ICAP), but companies may be disappointed to learn that it could be a relatively slow process.

  • Tax transformation: What companies need to know

    July 10, 2019

    In a wide-ranging interview, ITR speaks to Terri LaRae, partner and leader of the global operations transformation tax team at Deloitte, about the factors driving tax transformation and how tax departments can get the best out of it.

  • Poland: Obligatory split payment mechanism and white list of VAT taxpayers introduced

    July 10, 2019

    The Polish Ministry of Finance is amending the VAT Act and some other acts, providing for the introduction of a mandatory split payment model for certain transactions from September 1 2019.

  • How concerned should companies be about data they send to tax authorities becoming public?

    July 10, 2019

    It’s interesting that the subject of data submitted to the tax authorities becoming public, either through a data leak or public country-by-country reporting (CbCR), is clearly still a significant concern among tax directors.

  • May 2019

    Tax departments aren’t getting the best out of business analysts

    May 28, 2019

    Tax technology leaders worry business analysts’ lack of deeper tax knowledge stops them from letting the rest of the business know about their roles in tackling tax challenges.

  • VAT e-invoicing uniformity would make our lives easier

    May 28, 2019

    Companies, advisors and software providers have spoken with one voice to implore countries in the EU and around the world to take a more uniform approach to digital VAT/GST reporting requirements, writes Joe Stanley-Smith.

  • Exercising judgement as the head of tax

    May 28, 2019

    Heads of tax are called upon to make decisions continually, ranging from routine choices to the less frequent, but materially significant. Making decisions involves a combination of exercising judgement and drawing on structured processes to reduce risk writes Sandy Markwick, head of the Tax Director Network at Winmark.

  • Pay and refund of withholding tax in Poland

    May 28, 2019

    From July 1 2019, payments from Poland abroad that are subject to a withholding tax (WHT) regime and exceeding PLN 2 million ($520,000) will be subject to a standard 19%/20% WHT rate.

  • As EU countries get a grip on VAT fraud, companies brace for higher compliance costs

    May 13, 2019

    Companies in the EU are worried that their compliance costs will increase as tax authorities move to close their VAT gaps and clamp down on fraud, after a recent investigation estimated that carousel fraud is costing EU member states €50 billion ($56 billion) a year.

  • April 2019

    Companies struggle with tax planning cost of Brexit despite another delay

    April 12, 2019

    The UK and EU have announced a six-month delay to Brexit – but companies and their tax departments are facing huge financial and opportunity costs nonetheless.

  • Will anything stem the tide of unilateral VAT changes in Europe?

    April 10, 2019

    Heads of tax have expressed consternation at the continued lack of harmony in the EU’s VAT regime and the ongoing proliferation of unilateral VAT measures within the bloc.

  • GRI’s tax initiative threatens to overtake CbCR on tax transparency

    April 05, 2019

    Tax directors are backing an independent standard-setting body, the Global Reporting Initiative (GRI), to introduce a worldwide standard to tax reporting and public disclosures, but many worry that the standard will clash with country-by-country reporting (CbCR).

  • Media companies support digital taxation proposals

    April 05, 2019

    Media-related businesses are united in their desire to ‘level the playing field’ on taxing traditional and digital companies, but they do not all agree on the best way forward.

  • Platforms to OECD participants: Please don’t pick on us

    April 04, 2019

    In responses to the OECD’s digital taxation consultation, online platform providers including Uber and Spotify expressed fear of being singled out and subjected to stiffer treatment than conventional businesses.

  • Tax Disputes Summit: Meet the speakers

    April 03, 2019

    Tax leaders from Acer, H&M, Swiss Re, the Portuguese Centre for Administrative Arbitration, the Finnish and Danish tax authorities, White & Case and William Fry speak to International Tax Review about trends, predictions and what is keeping them busy ahead of the ITR Tax Disputes Summit.

  • The world’s best tax transactional firms 2019

    April 03, 2019

    International Tax Review presents key trends and developments in the tax transactional market and ranks the best firms to help companies navigate the post-BEPS environment that poses challenges in restructuring and mergers and acquisitions.

  • Survey: Untangling CFC rules and regimes

    April 01, 2019

    Companies have to navigate a web of differing rules targeting controlled foreign corporations (CFCs) and their shareholders, but the process is far from easy when the distinctions in each country’s rules risk unexpected audits or an unreasonably high tax burden.

  • March 2019

    Stepping up: Companies get into the stride of post-BEPS tax transactions

    March 21, 2019

    After a buoyant start to 2018, M&A activity tailed off in the final quarter of the year. Despite this, for transactional tax, many large companies are restructuring as they adjust to the US Tax Cuts and Jobs Act, post-BEPS rules such as the EU Anti-Tax Avoidance Directive, and to the new reality of the digital economy.

  • Government and customers – the driving force of digitisation

    March 21, 2019

    Kim Hau, senior proposition manager for ONESOURCE Indirect Tax at Thomson Reuters, explains why corporate indirect tax teams must shift their approach from ‘surviving’ the compliance cycle to a more proactive and considered way of working.

  • Poland: Poland widens definition of related parties

    March 21, 2019

  • MNEs accept higher tax burden is inevitable at OECD digital tax consultation

    March 14, 2019

    Corporate tax heads at the OECD digital tax consultation in Paris admitted that they would need to bow to political pressure and accept potentially painful reforms.

  • MNEs leaping into real-time reporting see long-term benefits

    March 01, 2019

    With the UK’s Making Tax Digital becoming effective in less than a month, companies choosing to implement technologies now that support real-time reporting will reap long-term benefits as more countries adopt similar reporting requirements.

  • Death of the European VAT return

    March 01, 2019

    The traditional periodic VAT return is headed for extinction. Avalara offer its country-by-country guide to how digital transaction reporting is sweeping through Europe.

  • February 2019

    Companies turn to insurance to push through M&A deals

    February 15, 2019

    Companies in the private equity and real estate sectors are increasingly turning to tax-specific insurance to expedite M&A deals.

  • Submit now for World Tax and World TP 2020

    February 11, 2019

    We are pleased to announce the official launch of World Tax and World TP 2020.

  • Automation challenges under varying SAF-T frameworks

    February 04, 2019

    Multinationals are being forced to implement complex automated solutions to comply with the differing reporting frameworks across Europe because local tax authorities are more focused on tackling VAT fraud than the increasing compliance costs.

  • Investor pressure drives corporate tax policy development

    February 01, 2019

    Investors are giving serious consideration to their targets’ corporate tax policies before agreeing on the deal, but there are a number of companies that still have no such policy in place.

  • January 2019

    Financial institutions adapt to tax transparency

    January 28, 2019

    Tax transparency initiatives such as the CRS, AEOI and FATCA, and the upcoming mandatory disclosure rules, are having a profound impact on the operations and IT infrastructure of financial institutions (FIs) worldwide. Ronald Frey, chief product officer of the RegTech product unit within BearingPoint, discusses how these are creating trends towards data alignment and centralisation, and are changing the role of FIs and wealth managers in cross-border tax reporting.

  • The battle for resources: Making the case for tax departments

    January 28, 2019

    The rate of change in the tax regulatory environment in recent years has been rapid, arguably more so than at any other time in recent history. Heads of tax are competing with colleagues in other functions for a share of finite budgets. The challenge is to show value for money, writes Sandy Markwick, head of the Tax Director Network at Winmark.

  • Poland: Poland reforms income taxes for 2019

    January 28, 2019

  • Not another tax department transformation

    January 28, 2019

    One of the principal subjects of discussion and analysis in tax in recent months is digitalisation. I am not only talking about the OECD, EU and unilateral proposals to address the taxation of the digital, or digitalised, economy, but also the potential of digital innovations to change business, tax administration and tax department processes.

  • EU’s majority voting proposal puts CCCTB back on the table

    January 21, 2019

    The common consolidated corporate tax base (CCCTB) and digital services tax (DST) could be introduced if the EU Commission’s proposal for qualified majority voting (QMV) succeeds.

International Correspondents