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Increase in exemption limits for employee meals
Health and safety regulations require employers to provide meals and hot drinks for employees working in particularly arduous conditions.
Tax preferences for people helping Ukraine
Current regulations allow for tax deductions  on certain donations made in cash or in kind, the value of which is deducted from the tax base.
Polish Deal - new regulations on check acquisition
Regulations introducing the Polish Deal added a new section to the Act of 16.11.2016 on the National Tax Administration, dedicated to check acquisition (Articles 94k-94x), commonly known as controlled acquisition.
Polish Deal - Introduction of VAT groups
The regulations introducing the “Polish Deal” also contain changes concerning VAT. One of the most important is the introduction of VAT groups—a solution providing for the possibility of treating a group of entities as a…
Changes in interest rates and the company's transfer pricing policy
In the article The November increase in the NBP reference rate affects the maximum interest rate in transactions between related parties, we wrote that in the environment of interest rate increases, when determining the interest…
In some cases, the obligation to compile transfer pricing documentation for 2021 may also arise in transactions with unrelated parties
The new transfer pricing obligations are a consequence of the new wording of Article 11o of the CIT Act, which came into force on 1 January 2021.
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