RSM Poland
Languages

Languages

Entries from April 2019

RSS

30 April 2019
Przemysław POWIERZA

This post continues a series on quick fixes. After a general introduction presented in part 1, now it is time to discuss one of the proposed ad hoc improvements of the VAT system that is about transferring goods under call-off stock arrangements (hereinafter: call-off stock).

23 April 2019
Daniel WIĘCKOWSKI

In Q1 2019, the number of insolvency and restructuring proceedings increased from 213 to 224 as compared with the same period last year. Among industries with the highest risk of insolvency, the highest increase in the number of proceedings was recorded in wholesale trade (as much as 41%).

16 April 2019
Karolina BARTKOWIAK

Research shows, however, that Poland is among the leaders in Central and Eastern Europe in terms of the number of foreign direct investments and investment attractiveness. According to the Doing Business 2018 report, prepared by the World Bank and being one of the most comprehensive analyses of conditions of doing business, Poland ranks 27th in the world in terms of business-friendly environment.

16 April 2019
Kamila DOBOSZ

Pursuant to the Regulation of 27 April 2018, the Ministry of Finance (hereinafter: MF) established the Transfer Pricing Forum (TPF) to respond to taxpayers’ needs concerning the clarification of different aspects of transfer pricing. The forum is a team comprising people who are professionally involved in transfer pricing, both as regards theory and practice, as well as the MF and the National Revenue Administration representatives.

8 April 2019
Barbara BIRYŁO

There are different ways entrepreneurs finance their fixed assets. One of the methods of financing the purchase of fixed assets is to obtain a grant. Such grants must be accounted for, and this is not tax-neutral, as it affects both revenues and tax-deductible costs.

5 April 2019
Przemysław POWIERZA

With this article, we are starting a series of posts on the RSM Poland blog dedicated to the aforementioned quick fixes in the intra-Community trade.

5 April 2019
Piotr WYRWA

It is not easy to clearly determine whether WHT shall apply to dark fiber lease or not, as it requires a detailed analysis of both a given ROU agreement concluded by the Polish entity and the provisions of a relevant DTT. This analysis proves difficult as there is no wide common practice of the Polish tax authorities in this respect, and the authorities have seemed to be overlooking the issue in question.