Frontiers in tax - Polish edition | KPMG | PL

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.

I am pleased to enclose a copy of our the new issue of the KPMG Poland’s Tax magazine Frontiers in tax. The current issue of Frontiers in tax includes selected issues that may be challenging for companies operating in special economic zones. The authors present, how to properly maintain accounting records, how to prepare the accounting system for activity in SEZ and what are planned changes in the rules of redundancy in SEZ.

In this issue:

  • Several SEZ permits – how many sets of accounts?
  • Revenue and expenses of an entrepreneur operating in the SEZ
  • Services performed outside the special economic zone can benefit from a tax advantage, provided these are auxiliary and subsidiary in nature
  • Segregation of taxexempt activities in the SEZs and activities outside the SEZ
  • Exemptions in SEZs in the event of a relocation anew

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