MDDP

Łukasz Kumkowski of MDDP explains Poland’s GloBE reporting rules, deadlines, and the option to apply the provisions retroactively from 2024, highlighting how multinational groups should prepare for their first filings

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