Tax & Legal Highlights PL/EN

In the February edition we present i.e. the practice of tax authorities on the split payment mechanism and obligation to report certain tax schemes.

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In this edition we discuss i.e. the introduction of the micro-account and concerns regarding payments to an account outside the White List.

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The exclusion of provision regarding the new WHT collection regime, the possibility of changing depreciation rates and CIT taxation in terms of the release of liquidation proceeds of legal person.

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In the November edition: liquidation proceeds, the new amendments to withholding tax and white list.

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We discuss i.e. limitation on tax deductibility expenses for intangible services, the mandatory split payment, withholding tax and CIT minimal tax.

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