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Entries from February 2017

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23 February 2017
Katarzyna CEGIEŁKA

The problem of settling costs in time is that not every cost may be recognised in the ledgers on a one-off basis. The differences between such terms as: cost, expenditure or expense may cause additional trouble.

20 February 2017
Tomasz BEGER

At the beginning of the year significant changes were introduced in the provisions of the Corporate Income Tax Act, i.a. in the scope of the obligation to charge a flat rate income tax at source in connection with payment of remuneration to foreign entities.

13 February 2017
Krzysztof WOŹNIAK

Basically, the place where documents are made available by the seller to the auditor for inspection is the so-called data room. There are two ways to share information in order to carry out due diligence...

9 February 2017
Sylwia KOZŁOWSKA

The issue of changes in transfer pricing has been discussed for a long time now. The pompously announced revolution in transfer pricing has finally occurred – from the beginning of 2017, new regulations for determining the entities obliged to prepare tax documentation have been introduced along with a different than before method of qualifying the transactions that should be included in the transfer pricing documentation.