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Frontiers in tax – June 2018

Frontiers in tax – June 2018

The most recent issue of Frontiers in tax contains a discussion of selected controversies that arise in the practice of applying the amended provisions of the Income Tax Act.


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In this issue:

  • Introduction – Mirosław Michna
  • Legal certainty and interpretation doubts – Mirosław Michna
  • How to calculate EBITDA? – Paweł Podsiedlik
  • Thin capitalization and financial leasing – Katarzyna Gargul
  • Income tax on cash contributions? – Anna Tyniec
  • Interpretation problems in transfer pricing documentation – Katarzyna Gargul
  • Benchmark for re-invoices – Anna Owsińska

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