11 January 2023
Joanna ZARYCHTA
The Labor Code imposes an obligation on employers to provide the workers with safe and hygienic work conditions and to conduct the trainings in the field of OHS. It should be noted that the trainings should take place during working time and their cost should be paid by the employer.
3 June 2022
Karolina BARTKOWIAK-DUDZIK
As we have already discussed it in our earlier articles, in the wake of the introduction of the coronavirus epidemic state in 2020, provisions of the Act of 2 March 2020 on Special Solutions Related to Preventing, Counteracting and Combating COVID-19, Other Infectious Diseases and Emergency Situations Caused by Them (known as the Special Act) came into force. The aforementioned regulations provide for the possibility of an employer ordering an employee to work from home. This possibility covers only the period of an epidemic state, state of epidemic emergency and 3 months after there are revoked. What should be noted, however, is that remote work can be performed after the said periods, as well, if only pursuant to the provisions of the Labour Code (under what is known as telework).
22 April 2022
Karolina BARTKOWIAK-DUDZIK
At present, the tax authorities are becoming increasingly interested in taxable permanent establishments of foreign enterprises in Poland. The tax authorities are taking a close look at them, because it affects the place of taxation of the income earned by a given enterprise.
10 March 2022
Katarzyna STYPA-SADOWSKA
At the start of the pandemic, both the state and local governments took a number of steps to contain the spread of COVID-19. The decisions taken had an impact on the operation of state institutions and the consideration of citizens’ affairs. Under the so-called covid act (and the number of its subsequent amendments), some time limits stipulated in administrative law have been suspended. This provision, although in force for only a few months, raised many doubts. One of them has recently been dispelled by the Supreme Administrative Court.
19 April 2021
Tomasz BEGER
The Organisation for Economic Co-operation and Development (hereinafter: OECD) has published the long-awaited Guidance on transfer pricing implications of the COVID-19 pandemic (hereinafter: Guidance). It includes comments and explanatory remarks that both taxpayers and tax administrations should take into account in evaluating the implementation of transfer pricing policies in the face of extraordinary economic conditions caused by the COVID-19 pandemic.
23 April 2020
Krzysztof WARAKOMSKI
The Anti-crisis shield is to counteract the crippling effect of the current, extraordinary situation related to COVID-19 and the resulting state of emergency on holding meetings and adopting resolutions by the governing bodies of limited liability and joint stock companies.
20 April 2020
Krzysztof CIESIELSKI
The M&A transaction market is subject to business cycles. As it depends on the current situation of a business, there may be some ups and downs. Recently, due to the SARS-COV-2 pandemic and the emerging global economic crisis, company owners who planned to sell their businesses are now beginning to question the idea: does it make sense to sell a business at the time of a crisis?
16 March 2020
Due to the growing number of cases of contracting COVID-19 as well as the risk and doubts related to further spreading of the infection, RSM Poland is taking additional precautionary steps.