January 20, 2021
January 20, 2021
The leitmotif of the first day of the KPMG Congress will be the key amendments to the law in force. Topics explored include the latest trends in tax auditing, changes in CIT, 2021 tax challenges for individuals and employers, new VAT regulations, the concept of beneficial owners and withholding tax, as well as sources of financing for businesses in 2021-2027.
|10.15 - 10.45||
The latest trends in tax auditing
• Latest statistics and trends in auditing;
• Inspections, tax and court proceedings in the times of COVID-19;
• Topics and scope of tax audits;
• Practical considerations on the auditing process and its results.
Changes in the corporate income tax (CIT) from 2021
• Taxation of limited partnerships and certain general partnerships;
• Limitations in the settlement of tax losses;
• Obligation to prepare and publish tax policies;
• New obligations for real estate companies and other changes.
2021 tax challenges for individuals and employers
• Amendments to the PIT Act, including those resulting from the special purpose COVID Act;
• Tax implications of remote work;
• Adopted and announced changes in ZUS contributions;
• General PIT rulings of the Minister of Finance;
• Directive 2018/957 amending directive 96/71/EC concerning the posting of workers.
New VAT measures for 2021
• SLIM VAT package;
• New rules for VAT settlements in E-Commerce;
• Brexit - A practival overview of VAT settlements after 3 weeks.
The concept of beneficial owner and withholding tax
Speaker: Katarzyna Nosal-Gorzeń
• The beneficial owner vs the ultimate owner;
• International experiences;
• Substance testing - Polish experience so far;
• Brief overview of the results of the substance survey from Lux.
Sources of financing for businesses in 2021-2027
Speaker: Kiejstut Żagun
• 2021-2027 long-term EU budget & Next Generation EU, possible subsidization areas for business;
• What will change in the rules of granting subsidies?;
• National funding for innovation and investment.
|13.30-13.35||End of the event|