The deadline for fulfilling transfer pricing obligations for 2021 is getting closer and closer

We would like to remind you that the deadlines for completing transfer pricing obligations for 2021 are approaching. As a rule, the deadline should be 9 months after the end of the fiscal year; however, given the extended deadlines for the preparation and approval of financial statements, the deadline has been extended: to 30 September […]

ATAD 3 – The “unshell” directive will be the end of shell companies?

In December 2021, the European Commission published a draft of the EU Directive (2021/0434 (CNS)), also known as ATAD 3, which introduces restrictions on preferences for multinational groups that include entities with limited business substance. The directive establishes restrictions on the use of tax preferences and provides for information obligations for taxpayers. The entities covered […]

Poland – Positive ruling of the Supreme Administrative Court with respect to preferential 50% costs

The Supreme Administrative Court in Poland agreed with a taxpayer that royalties from copyrights may be determined as a lump sum. Should you have considered introducing preferential costs amounting to 50% of revenues for creative employees, there has never been a better moment. Please contact our experts who will support you in the preparation of […]

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