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Rafał Kran and Janina Fornalik of MDDP analyse the introduction of the JPK CIT and e-invoicing, outlining how companies should prepare for sweeping digital reporting and compliance changes
Monika Marta Dziedzic and Paweł Wyciślik of MDDP analyse how Poland’s imposition of beneficial ownership as a condition for the application of dividend withholding tax exemptions narrows the Parent–Subsidiary Directive’s scope
Marek Kończak and Tomasz Janik of MDDP say Poland’s draft amendment to the Corporate Income Tax Act addresses two key CJEU rulings but leaves open questions on scope, timing, and safeguards
