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Entries from August 2020

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27 August 2020
Sebastian GOSCHORSKI

With the changing coronavirus situation and the developments in the geopolitical situation, this is a very good time to rethink your company’s supply chains and the location of production capacities.

14 August 2020
Sebastian GOSCHORSKI

More and more family businesses are facing a dilemma - whether to pass on the legacy to the next generation or rather to financially secure the existing owners? From the point of view of the owner of a family business, often the only correct decision concerning the future of the developed assets is to sell the company.

13 August 2020
Dorota WARZUCHOWSKA

Sometimes leasing equipment and machines abroad is less expensive than in Poland. However, the leasing of such equipment entails additional obligations, which taxpayers are very often unaware of.

Firstly, under tax law, when a Polish entrepreneur purchases equipment rental or leasing services from foreign entities, the regulations on WHT (withholding tax) collection apply.

10 August 2020
Katarzyna CEGIEŁKA

Companies are increasingly offering a wide variety of employee benefits to their employees. The question which follows is how to value such benefits, especially the long-term ones. This and other matters relating to employee benefits are addressed in IAS 19 Employee Benefits.

4 August 2020
Magdalena MICHAŁOWSKA

In today’s article we would like to give you some insight into transfer pricing adjustment regulated directly by the legislator in Article 11e of the Act of 15 February 1992 on Corporate Income Tax (hereinafter: CIT Act) and, respectively, Article 23q of the Act of 26 July 1991 on Personal Income Tax (hereinafter: PIT Act). We are also going to discuss the position of the tax authorities presented in relevant advance tax rulings that have been issued recently.