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Frontiers in tax - Polish edition

Articles are written by KPMG experts, who use their expertise to address issues that companies must deal with on a daily basis.

Articles address issues that companies must deal with on a daily basis.

Significant complications with withholding tax. Beneficial owner - seemingly small change of colossal significance

One of the key changes, coming into force at the beginning of 2019, is the new withholding tax regulations.

Your e-PIT - new rules for filing tax returns

Since January this year, a number of novelties have also been waiting for taxpayers of personal income tax. Some provisions have undergone significant changes and many new ones have emerged, including some improvements for taxpayers.

Changes in VAT law

In 2019, significant changes in tax regulations (including VAT law) will come into force.

Frontiers in tax is a quarterly tax publication which has been issued in Poland since February 2015.

The current issue of Frontiers in tax was devoted to changes in CIT, PIT, VAT, Tax Ordinance and transfer prices, which seem particularly important for entrepreneurs in 2019. The authors present, among others, new regulations concerning withholding tax and regulations concerning the IP Box. The new edition discusses the new rules of filing tax returns, changes in VAT, Tax Ordinance or transfer pricing. The January issue includes the following articles:

Introduction – Peter Kay
Significant complications with withholding tax. Beneficial owner - seemingly small change of colossal significance – Rafał Ciołek
5% CIT rate within reach – Urszula Uchmańska
Your e-PIT - new rules for filing tax returns – Mateusz Kobyliński, Grzegorz Grochowina
Changes in VAT law – Agnieszka Laskowska, Urszula Olczak, Paweł Przydatek, Rafał Roczniak
Changes in the Tax Ordinance - the next step in the fight against tax avoidance – Dariusz Malinowski, Dominika Gaca-Jurkiewicz
Transfer pricing - the pace of change does not slow down – Jacek Bajger, Monika Palmowska