Frontiers in tax - Polish edition

Frontiers in tax - Polish edition

Articles are written by KPMG experts, who use their expertise to address issues that companies must deal with on a daily basis.

Articles address issues that companies must deal with on a daily basis.

Frontiers in tax is a quarterly tax publication which has been issued in Poland since February 2015.

The most recent issue of Frontiers in tax includes select changes in the area of tax law for the financial sector, including the evolving practice of the tax authorities relating to the functioning of the tax on certain financial institutions, as well as the new regulations on the exchange of tax information with other countries and taxation on investment funds in light of the amendment to the CIT Act. In the issue, you will also find information on the limitation of the VAT deductions for local government units.

In this issue:

  • The June issue includes the following articles: VAT deduction with the use of the (Pre-) pro rata in local government units
  • Evolving practice of tax authorities in relation to the functioning of taxation on certain financial institutions
  • Impact of the amendment to the VAT Act on the taxation of auxiliary services in the financial and insurance industry
  • Taxation of investment funds in light of the amendments to the CIT Act
  • Common Reporting Standard new regulations on the exchange of tax information with other countries
     

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Frontiers in tax. Polish edition – December 2016

Interesting articles on the subject of personal income tax.

 
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Frontiers in tax. Polish edition – June 2016

The current issue of Frontiers in tax concerns changes in customs law.

 
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