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Frontiers in tax – September 2018

Frontiers in tax – September 2018

The current issue of Frontiers in tax has been devoted to selected changes that seem particularly important from the perspective of practice of the economic turnover.


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In this issue:

  • Introduction – Piotr Żurowski
  • Categories of services within the limit mentioned in article 15e of the CIT Act – Agnieszka Paszcza, Katarzyna Sujka
  • Re-innovice of services and Article 15e of the CIT Act – Renata Kupczyńska, Katarzyna Pawłowska
  • Limitation in recognizing intermediary services expenses as tax deductible costs – Michał Orzoł, Agata Romała
  • MLI Multilateral tax convention is a new tool to fight tax avoidance – Renata Kupczyńska, Marcin Wawrzynowicz, Fabian Bujak
  • Sources of revenues in the corporate income tax – Wojciech Kotłowski, Radosław Kowaleczko, Tomasz Adam

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