RSM Poland


Entries from April 2017


27 April 2017

At the beginning of 2016, the so-called "research and development relief" (hereinafter: R&D relief) was introduced to the Personal Income Tax Act and the Corporate Income Tax Act. The mechanism of the relief lies in the possibility to deduct from taxable income expense specified in the Act (so-called "eligible costs") incurred by the taxpayer for research and development, despite the fact that the expense has already been recognized as tax deductible.

24 April 2017
Karolina HAHN

Each lawyer, but also almost every entrepreneur, at least once in his/her professional life encountered the institution of COMMERCIAL PROXY, which is an example of a classic commercial law institution. Simply put, it can be said that every commercial proxy is a power of attorney but not every power of attorney is a commercial proxy.

11 April 2017

In today's article I would like to introduce, mainly on the basis of an analysis of world literature and research of American scientists, factors affecting the effectiveness of internal audit in enterprises.

7 April 2017

Finding a "common language" in business relationships at the crossroads of two cultures is an extremely difficult task. Persons from different countries, cultures, environments, do not have common experience and despite the fact that sometimes there is only the Oder River or the proverbial boundary strip separating us, it happens very rarely that the world view, traditions and belief systems are intertwined.