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Entries from May 2018

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28 May 2018
Przemysław POWIERZA

In the latest post on the blog, we discussed some of the factors the National Revenue Administration officials will be guided by in evaluating due diligence compliance by a taxpayer at the onset of the taxpayer’s cooperation with a contractor. Today we will continue on this topic, hence we are going to take a closer look at the remaining assumptions.

22 May 2018
Piotr STASZKIEWICZ

In this article, resuming the topic of IFRS 16, we will have a look at situations in which a lease contract has been modified. In the opening remarks it is worth recalling that any changes of the interest rate, being the basis for calculating the lessor’s interest, or any changes of the index (e.g. inflation level), being the basis for calculating lease payments, are already included in the variable payments and shall not be discussed here any further. Any such changes result only in the need to make adjustments to the outstanding liabilities and adjust the right-of-use assets accordingly.

21 May 2018
Przemysław POWIERZA

In the last Tax Alert, we informed you that a Methodology had been published to present common guidelines addressed to tax officials and concerning the evaluation of due diligence compliance by the taxpayer. Today I am going to present my first post dedicated to this topic, in which I will discuss the guidelines set forth in the Methodology and outline potential risks that may arise if you ignore the Ministry’s guidelines for the National Revenue Administration officials.

7 May 2018
Piotr STASZKIEWICZ

Much has been said so far about possible exclusions from the new standard, the valuation of assets and liabilities, discount, implementation of the new standard or lease components. Another issue that should be considered on the so-called inception date is the definition of a lease contract. According to IFRS 16, a contract is a lease if, in return for payment, it has the right to exercise control, including but not limited to obtaining economic benefits, over the use of an identified asset for an agreed period of time.

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