As of January 2022, the provisions of the MLI (The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting) Convention entered into force in…
COVID-19 is undoubtedly adversely affecting the construction industry. Investors and contractors are wondering if the pandemic may constitute a force majeure event and how to protect against the adverse effects…
The exceptional circumstances which we are facing in connection with the SARS-CoV-2 epidemic result in a multitude of new legislative solutions. These solutions are primarily aimed at facilitating and accelerating…
In the existing situation associated with the emergence of the SARS-CoV-2 coronavirus threat, many companies equip their offices with alcohol (spirit) for disinfection. This is primarily due to non-availability of…
Based on our experience and solutions introduced by some EU countries, the following provides details of the impact that COVID-19 has on the tax residency status of affected individuals. We…
From January 1, 2019, changes regarding the so-called residential relief, i.e. the provisions of the Polish Personal Income Tax Act, related to tax exemption on income from the gainful disposal…
Special Economic Zones (SEZ) offer a number of facilities and tax preferences for enterprises operating in their area. What tax benefits can the companies operating within them count on? …
The development of virtual currencies and an increase in the number of transactions related to them can be observed in recent years. Unfortunately, Polish tax law has not kept pace…
Starting from October 13, 2019, the provisions introducing the Central Register of Beneficial Owners will enter into force in Poland, in response to the implementation of the EU Directive on…
The amendment to the provisions of the Polish Personal and Corporate Income Tax Acts has brought a number of obligations imposed on entities making payments such as, among others, dividends,…
