185 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
‘STOCK MARKET’ TAX The tax on income derived from the sale of securities is 19%. The taxable income is the difference between the total proceeds from …
THE PROBLEM OF OBTAINING AN INTERPRETATION THAT PROVIDES PRACTICAL PROTECTION UNDER THE IP BOX SCHEME This issue has already been discussed on our blog in …
It is crucial for the authority to determine whether the taxpayer’s activities constitute research and development This is important because including this circumstance in the facts …
The most significant changes introduced by the Act include: an increase in the personal income tax allowance to PLN 30,000; an increase to PLN 120,000 of …
Current situation Under the current provisions of the PIT Act, entrepreneurs who have decided to purchase a car from a lease agreement for their private assets …
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