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15 September 2020
Julia GŁOWSKA

When looking for information on the condition of the company, users of financial statements very often focus on analysing the balance sheet and the profit and loss account. However, not everyone knows that it is the cash flow statement that contains information about the actual cash position and the direction of cash flows in an organisation.

14 September 2020
Katarzyna STYPA-SADOWSKA

In the previous part of our series on the tax implications of employee relocation we discussed the labour taxation in double taxation agreements and how to properly fulfil tax compliance duties in respect of income earned by a Polish residents from work abroad. The topic we will present you this time is the proper taxation of a remuneration that a Polish resident receives for work performed for a foreign employer in Poland (e.g. working remotely), and, more specifically, the obligations related to the payment of income tax advances during the tax year.

27 August 2020

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

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.

31 July 2020
Katarzyna JAWORSKA

If not for Facebook and some extremely nice gentleman who exactly a year ago talked me into taking up ACCA accredited studies, I wouldn’t have passed 9 ACCA exams certifying my professional qualifications and giving me the feeling that I have taken a great step forward in my professional life. I’ve decided to invest in own development and I don’t regret taking up this challenge.

28 July 2020
Kamila DOBOSZ

Today, we will once again discuss the most interesting advance tax rulings in individual cases that have been published recently. We hope it will give you some insight into transfer pricing and make it easier for you to prepare your 2019 tax documents. The advance tax rulings that will be analysed here apply to the legislation in force as of 1 January 2019. We will briefly discuss tax rulings on: partnerships, exemptions from the documentation obligation as regards a loss from a revenue stream including the controlled transaction, and the documentation obligation for a cash contribution.

20 July 2020
Piotr STASZKIEWICZ

As I mentioned in my previous article on Asset measurement in a state of epidemic and economic slowdown, the measurement should be careful when it comes to right-of-use assets (i.e. leased assets, as they are popularly called), all the more so since an amendment to IFRS 16 has been in force for more than a month now.

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