Tag: Robert Nogacki

Anti-Tax Avoidance Clause – Unfavorable verdict

Head of the National Revenue Administration can challenge the authenticity of transactions conducted by taxpayers, including those that took...

Conditions for Exemption from Withholding Tax on Dividend Payments to Intermediaries

According to the "look-through approach" tax principle, a Polish company paying a dividend to a foreign company, which is...

International corporate holdings will be deprived of CIT exemption

When paying dividends and interest to a foreign company, the firm that makes the payment has an obligation to...

Increase of a company’s share capital and exemption from PCC tax

In principle, changes to company agreements and those that cause an increase in the company's share capital are subject...

Actual nature of business activity is more important than the entries in the Polish Classification of Activities (PKD)

Even if the PKD symbol and the industry in which the entrepreneur operates indicate the provision of goods or...

Amazon’s sellers have a problem with VAT settlements

Amazon is a joint-stock company that operates the world's largest online store and is a sales platform for buyers...