Category: WHT withholding tax

Insurance services which are purchased from non-residents are not subject to flat-rate WHT. In the judgment of the Voivodship Administrative...

According to Article 21, section 1 of the Corporate Income Tax Act, "the use or right to use an industrial...

On 11 May 2020. Director of National Revenue Information in the interpretation 0111-KDIB1-3.4010.43.2020.2.BM stated that in order to take advantage...

The Organisation for Economic Cooperation and Development (OECD) presented on 3 April 2020 a Analysis of Tax Treaties and the...

One of the documents which entitle to apply a reduced tax rate, exemption or non-collection of tax in accordance with...

Company A based in the territory of the Netherlands, which is a 100% shareholder of company B based in Poland,...

On 25 February 2020. The Regional Administrative Court in Łódź, in its judgment under no. I SA/Łd 685/19, dismissed the...

On 8 January 2020 this year On 8 January 2020, the Voivodship Administrative Court in the judgment ref. I SA/Gl...

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,...

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...