Penalties for failure to comply with transfer pricing obligations
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Date02 Jan 2024
We would like to remind you about the obligation to submit transfer pricing information for the year 2022. The deadline for submitting information for entities whose tax year coincides with...
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Interpretation regarding the conditions for applying the withholding tax exemption on dividends
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Date21 Dec 2023
We would like to draw your attention to a new and controversial line of interpretation regarding the conditions for applying the withholding tax exemption on dividends paid to parent companies,...
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New draft regulation for the individual tax micro-account
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Date05 Dec 2023
On November 14, 2023, the Ministry of Finance has published a draft regulation on its website, that expands the catalogue of types of receivables that can be paid via tax...
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Minimum income tax from 1 January 2024
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Date24 Nov 2023
From 1 January 2024, minimum rules for corporate income tax will come into force in accordance with Article 24ca of the CIT Act. This tax is intended to tighten the...
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Draft regulation on extension of deadlines for submission of transfer pricing information
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Date09 Nov 2023
On November 8, a draft regulation of the Minister of Finance to extend the deadlines for the submission of transfer pricing information was made available on the Government Legislation Center...
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Foreign controlled entities (CFCs) – tax on pass-through income
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Date12 Jul 2023
Pass-through income is defined as a specific type of tax-deductible expenses incurred by a taxpayer to a non-resident related party during the tax year. Taxes on pass-through income at a...
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Withholding Tax (WHT) 2023
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Date28 Apr 2023
Interest, royalties, and others Interest and royalties paid to a non-resident and fees for certain intangible assets and legal services (e.g. consulting, accounting, legal and technical services, advertising, data processing,...
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Extension of deadlines for filing CIT returns for 2022
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Date03 Apr 2023
We would like to inform you that on 21 March 2023, a regulation was published in the Journal of Laws 2023, item 530 extending the deadlines for filing corporate income...
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Estonian CIT – current legal status 2023
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Date01 Apr 2023
Estonian CIT is referred in the law as a lump sum on income of capital companies. It is a modern way of taxation that promotes investments and minimizes formalities when...
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Amendments to the Corporate Income Tax Act and certain other acts (Polish Deal 3.0)
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Date15 Dec 2022
Published on 25 October 2022, the Act of 7 October 2022 introduces new regulations for taxpayers. For the most part, the changes under the Act apply to CIT and come...
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