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What information will Switzerland share with the Polish tax authorities?
From 1 January 2012, the tax treaty between Poland and Switzerland authorises the countries to exchange information that may have a major impact on tax enforcement.
What information will Switzerland share with the Polish tax authorities?
Outsourcing bookkeeping services
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?
Outsourcing bookkeeping services
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?
Take a break from business
How long will it be necessary to store tax records?
If a taxpayer has generated a loss and plans to carry it forward to apply against income earned in subsequent tax years, the taxpayer may have to retain its tax records and related documents for up to 11 years.
How long will it be necessary to store tax records?
New treatment of share redemption income
Amendments to the Corporate Income Tax Act and the Personal Income Act in Poland went into force on 1 January 2011, including changes in the tax treatment of share redemption transactions.
New treatment of share redemption income
Is it worthwhile raising expired tax obligations in a proceeding involving unreported income?
So far it has not afforded any protection to taxpayers facing an assessment for unreported income to assert income on which tax is no longer due because it is barred by the statute of limitations.
Is it worthwhile raising expired tax obligations in a proceeding involving unreported income?
Changes in VAT treatment of healthcare services from 1 January 2011
Under amended regulations, starting 1 January 2011 the VAT exemption for healthcare services would be limited to services that meet a new statutory definition of “medical services.”
Changes in VAT treatment of healthcare services from 1 January 2011
VAT effects of issuing vouchers to employees
Pracodawcy odchodzą od wynagradzania lub premiowania pracowników za pomocą bonów towarowych ze względu na niekorzystne zmiany w przepisach o podatku dochodowym od osób fizycznych. Teraz wydawanie bonów może rodzić dodatkowe ryzyko w podatku VAT.
VAT effects of issuing vouchers to employees
New authority for fiscal inspectors
When must a financial institution release information to fiscal audit authorities identifying the holder of a bank account?
New authority for fiscal inspectors
What do fiscal inspectors need to know about us?
At the end of July 2010 an amendment to the Polish Fiscal Audit Act went into effect. Of particular interest is Art. 7c, which expands the obligations of businesses to provide information to tax inspectors.
What do fiscal inspectors need to know about us?
Amendments to Fiscal Audit Act
An amendment to the Fiscal Audit Act of 28 September 1991 went into effect on 30 July 2010.
Amendments to Fiscal Audit Act
No income recognised on in-kind contribution to partnership
In-kind contribution of a sole proprietorship to a partnership does not constitute the sale of the business, and thus the partner is not deemed to have income on the transaction.
No income recognised on in-kind contribution to partnership