Tag: Robert Nogacki

Head of the National Revenue Administration can challenge the authenticity of transactions conducted by taxpayers, including those that took place before July 15, 2016, i.e., before the implementation of the so-called anti-tax avoidance clause....

According to the "look-through approach" tax principle, a Polish company paying a dividend to a foreign company, which is not the actual beneficiary of the payment, may apply a favorable tax rate or even...

When paying dividends and interest to a foreign company, the firm that makes the payment has an obligation to verify who is the actual beneficiary of the payment. Above all, it must check whether...

In principle, changes to company agreements and those that cause an increase in the company's share capital are subject to tax under the Civil Law Transactions Tax (PCC). However, some actions can escape this...

Even if the PKD symbol and the industry in which the entrepreneur operates indicate the provision of goods or services subject to VAT, the company can benefit from a VAT exemption if it does...

Amazon is a joint-stock company that operates the world's largest online store and is a sales platform for buyers and sellers from all over the world. No wonder that such a developed database of...