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Tax payment by a third party – is it allowed?
Does a taxpayer have to pay his taxes personally? Can the payment of funds to the tax office account be made by a third party? Despite the unambiguous verdict of the Polish Supreme Administrative Court (NSA), these issues are still controversial. According to the current regulations, each taxpayer is personally...
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Thin capitalization – regulations are still unclear
How to correctly settle the costs of debt financing? Unfortunately, there is still no clear answer to this question. The current regulations in this regard are unclear and the interpretations of administrative bodies – contradictory. In 2018, Article 15c was introduced in the CIT Act to limit excessive debt financing....
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