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Minister of Finance’s general ruling on a 50% rate of the tax-deductible cost of revenues for authors

According to the recently published general ruling of the Minister of Finance, tax-deductible costs connected with the use of copyright by authors and performers of related rights amount to 50% of revenue. These costs are calculated on income reduced by social security contributions. The ruling indicates the conditions under which it is possible to apply […]

SLIM VAT – Changes, changes, changes…

The Ministry of Finance is intensively working on changes concerning VAT taxation. Despite numerous changes that entered into force from 1 January 2020 (Quick fixes, VAT rates matrix, changes concerning the so-called White List of VAT taxpayers)and changes that will enter into force from 1 October 2020 (so-called VDEK, complete change in the field of […]

Transfer pricing obligations across CEE countries (Poland, Czechia, Slovakia, Hungary) in 2019 – 2020

Transfer pricing regulations around the world grow at a fast pace as a result of the implementation of the Action Plan on Base Erosion and Profit Shifting (BEPS) developed by OECD in national tax environment recommendations. Local regulations introduce specific transfer obligations that are relevant exclusively for local entities, such as Transfer Pricing rules applicable for Polish CIT and PIT […]

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