Poland: Poland introduces substance test for payments to recipients abroad Monika Marta Dziedzic, legal and tax advisor at MDDP, evaluates Poland’s new measures concerning payments to recipients abroad subject to a certain amount of withholding tax and what criteria must... By Monika M Dziedzic August 29 2019
Poland: Obligatory split payment mechanism and white list of VAT taxpayers introduced 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... July 10 2019
Pay and refund of withholding tax in Poland 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%... May 28 2019
Poland: Poland widens definition of related parties Polish taxpayers will be able to apply new criteria to determine whether parties are related or not for tax purposes from 2019. By Agnieszka Krzyzaniak & Magdalena Marciniak March 21 2019
Poland: The CIT-8 return involving new transfer pricing obligations New regulations in the field of transfer pricing documentation came into force in Poland on January 1 2018. By Magdalena Marciniak February 27 2018
Poland: Amendment to CIT Act – transfer pricing modifications Revolutionary modifications in transfer pricing (TP) regulations, introduced by the Corporate Income Tax (CIT) law amendment valid since January 1 2017, may be followed by more changes binding from 2018. By Magdalena Marciniak January 30 2018
