On November 22, 2017, the President signed a law implementing the EU ATAD directive. In practice, the new rules restrict the use of tax optimization. In addition, there is also a so-called shopping centers tax.
These and other changes are discussed by our experts on the training, which program is showed below:
- Separation in the CIT Act of the source of income in the form of capital gains.
- Issue of regulations limiting the amount of tax deductible costs related to agreements of intangible services and related to the use of intangible assets in relation to related entities.
- Issue of new regulations for including interest in tax costs (“thin capitalization”).
- Issue of the so-called commercial property tax.
- No possibility to including so-called prizes from profit in tax costs.
- Changes in the rules of free and partially-paid transfers.
- Exclusion from transfer pricing regulations for State Treasury and local government entities.
- Modification of the provisions allowing tax deduction of losses from the sale of receivables.
- Rising to PLN 10.000 of so-called one-time depreciation.
- Modification of regulations on Controlled Foreign Companies (CFC).
- Modification of regulations settled the functioning of Tax Capital Groups (PGK).
- Exemption from the obligation to pay an income tax advance when the collectible advance does not exceed PLN 1,000.00.
- Extension of the property clause.
- Addition of an economic justification clause for a company contribution or an organized part of an enterprise.
- Costs in case of division of a company by spin-off.
- Tax implications of contributing money to capital companies.
- Ability to estimate a value of services.
- Specification of changes in PIT.
If you are interested in the training, please feel free to contact us.