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Entries from May 2021

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27 May 2021
Anna KALISZ

When onboarding a new client to your accounting firm, a member of your staff dedicated to support this particular entrepreneur should focus on many things, starting from building a good relationship to implementing proper procedures that will help identify specific needs your client has.

11 May 2021
Piotr STASZKIEWICZ

It has been a while since my last post on the principles of accounting, and yet, over this long time I have had a number of discussions about my last blog article that helped me collect so many responses and concerns from my readers that I can now revisit the issues I discussed back then, this time from a slightly different perspective.

7 May 2021
Kamila DOBOSZ

Changes concerning transfer pricing in transactions with tax havens, effective as of 1 January 2021, will be challenging for taxpayers. Under the new regulations, there is an obligation to have verify whether transactions where the beneficial owner has its place of residence, registered office or management in a tax haven comply with the arm’s length principle (and it is unclear whether the legislator means the actual owner of our contractor or the cash flow generated as a result of a given transaction, as the regulations fail to specify this). What is more, taxpayers must provide economic justification for their transactions with tax havens.

6 May 2021
Leszek WOZIŃSKI

In the case of a merger of companies where the existing shareholders do not lose control over companies after the merger, the pooling of interests method referred to in Article 44c of the AA can be applied. In particular, this applies to mergers of direct or indirect subsidiaries of the same parent company, as well as to mergers of a lower-tier parent company and its subsidiary.

5 May 2021
Patrycja SZYMAŃSKA

In our practice of corporate advisory we often come across a limited liability company limited partnership, i.e. a limited partnership where the general partner is a limited liability company. It is very often the case that the limited partner in such a limited partnership is a member of the general partner’s management board. If it is the case, you need to be careful about the representation of the limited partnership and its general partner, i.e. a limited liability company, in any activities related to the operations of your business.