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Category: Tax Alert EN

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OECD Analysis of Tax Treaties and the Impact of the COVID-19 Crisis

The Organisation for Economic Cooperation and Development (OECD) presented on 3 April 2020 a Analysis of Tax Treaties and the...
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Situation of not being able to obtain a certificate of residence from a foreign contractor during COVID – 19 in the light of correct calculating withholding tax (wht).

One of the documents which entitle to apply a reduced tax rate, exemption or non-collection of tax in accordance with...
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Exemption from withholding tax for the payment of dividends and royalties in the event of acquisition/merger of companies.

Company A based in the territory of the Netherlands, which is a 100% shareholder of company B based in Poland,...
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The taxpayer is obliged to have a statement from the beneficial owner of the taxpayer in each case when it pays interest in the amount exceeding PLN 2,000,000 and, in addition, it should meet additional requirements specified in the provisions of the Corporate Income Tax Act.

On 25 February 2020. The Regional Administrative Court in Łódź, in its judgment under no. I SA/Łd 685/19, dismissed the...
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MDR instructions and internal procedure. Ways to reduce risk in meeting MDR obligations

As of 1 January 2019, as a result of the entry into force of the Act of 23 October 2018...
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Withholding tax – Due diligence always requires reference to the specific facts and documentation, which may consist in having an independent auditor’s report or obtaining group documents in the case of affiliated entities – Judgment of the Voivodship Administrative Court in Gliwice I SA/Gl 1083/19

On 8 January 2020 this year On 8 January 2020, the Voivodship Administrative Court in the judgment ref. I SA/Gl...
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Recognition as a foreign establishment for the purpose of withholding tax

On January 3, this year. The Director of National Treasury Information issued an individual interpretation, with the reference number 0114-KDIP2-1.4010.461.2019.1.SP,...
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Payment of withholding tax (WHT) by the remitter as a tax deductible cost

In an individual interpretation dated on 8 May 2019, No. 0111-KDIB2-1.4010.62.2019.1.MJ, the Director of the National Fiscal Information (KIS) confirms...
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The licence for computer software purchased for personal use (end-user) is not royalty payments and is therefore not subject to withholding tax (WHT)

According to the position presented in the individual interpretation of the Director of National Tax Information (KIS) of 23 October...
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Eligible Beneficiary Criterion

The definition of the eligible beneficiary criterion is contained in Article 86a §4 of the Tax Ordinance. On the basis...
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