More about the tag: Corporate Income Tax (CIT)

This is a page for the tag Corporate Income Tax (CIT)

Portugal – Flash Tax Information

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Date14 Dec 2017
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Conceito our Portuguese amavat® Partner Firm has supplied a ‘Country-by-Country Report (identification of the reporting entity): Ministerial Order No. 367/2017, of 11th December – Approves the Model 54 and its filing instructions. Click here or below for English or Portuguese version: amavat® provides a one-stop-shop solution for VAT Compliance within...
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Portugal’s December Tax Dates

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Date08 Dec 2017
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Conceito our Portuguese amavat® Partner Firm has put together an English document with generic* information regarding Portugal’s ‘Tax Calendar’ for December 2017. (also available in Portuguese below) Click here for English version | Click here for Portuguese version *might not be applicable to your organisation amavat® provides a one-stop-shop solution...
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New regulations on shareholders debt financing

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Date13 Aug 2014
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First reading of a governmental bill to amend Corporate Income Tax law passed the Polish parliament on the 7th May, 2014. One of the most relevant amendments affects shareholders debt financing with a new approach to restrict deductibility of interests. So far it is clear that the new law will...
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Business Taxation in Poland (CIT)

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Date22 Mar 2014
Tax base The tax base is the overall income, which is the difference between aggregated taxable revenue and aggregated tax-deductible cost. Subject to a number of exemptions, the tax base includes all sources of income. Consequently, there is no special treatment for income such as capital gains or interest. In...
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Cash pooling may be subject to thin capitalisation restrictions

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Date07 Jan 2014
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Until recently, the prevailing approach of the Polish tax authorities, expressed in numerous individual tax rulings, was that interest paid within a cash pooling structure should not be subject to thin capitalisation restrictions. So far, the tax authorities were confirming taxpayers’ standpoint that cash pooling agreement should not be treated...
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