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Uncovering the secrets of tax havens
Work in the OECD to expand the exchange of tax information seeks to bring into the mainstream jurisdictions that have typically been regarded as tax havens or countries applying harmful tax competition.
Automatic exchange of information about employment income, directors’ fees and pensions
Member states of the European Union, following other jurisdictions around the world, are stepping up their work on extending the scope of automatic exchange of tax information, which is regarded as the most effective means of combating tax avoidance.
Taxation of sale of recovered real estate
Income from the sale of recovered real estate expropriated under the Warsaw Decree may be subject to personal income tax.
Taxation of interest awarded against the State Treasury
tax, reprivatisation, government claims
Damages won from the State Treasury are exempt from personal income tax. Does this exemption also apply to statutory interest awarded in a legally final judgment?
Tax costs on inheritance of a landmark
The Inheritance and Gift Tax Act provides special exemptions for persons who inherit landmarks but are not eligible for the exemption for inheritance from family members. But not every heir of an old building or a fine piece of Chippendale or Biedermeier furniture will be exempt from the tax.
Controlled foreign companies: New Polish tax rules from January 2015
already in force, tax
Amendments to Poland’s Corporate Income Tax (CIT) Act and Personal Income Tax (PIT) Act went into force at the beginning of 2015. One of the key changes is taxation of income earned by controlled foreign companies (CFC, in Polish: zagraniczne spółki kontrolowane).
The death of a member: Uncertain fate of a registered partnership with heirs involved
When a member of a partnership dies, it can have serious legal consequences for the future existence of the firm. Depending on the type of partnership, the death of a partner may even result in dissolution of the partnership.
Liability for inherited debts in Polish law
In deciding whether to accept an inheritance, either where there is no will or on the basis of a will, it is worth remembering that a successor who inherits an estate assumes rights, as well as liabilities of a deceased existing at the moment of death.
Outsourcing bookkeeping services
tax, corporate, insurance
What are the obligations, barriers and costs that an existing company must deal with before beginning to provide accounting services as an additional business for outside entities?
Take a break from business
If business operations are not generating the expected profits, instead of closing down the business it is possible to suspend operations for a certain period. How should one go about this in a legal and effective manner?