Tag: Tax

News

Recognition

Penteris Shortlisted – 2025 ITR World Tax Awards

We are delighted to share that the Penteris Tax Team has been shortlisted for several prestigious categories at this year’s ITR World Tax Awards (EMEA), now in its 21st edition. Key Recognition Includes: Jurisdiction – Poland– Indirect Tax Law Firm of the Year– Transfer Pricing Law Firm of the Year Individual Recognition– Transfer Pricing Lawyer …

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Publication

Tax Explanations on the Beneficial Owner Clause – New Guidelines for Withholding Tax

On 3 July 2025, the Polish Ministry of Finance published tax explanations regarding the application of the beneficial owner clause in the context of withholding tax (WHT). This long-awaited document provides practical guidance on verifying beneficial owner status and may significantly impact the way tax obligations are settled in cross-border transactions. Key Issues Addressed in …

Uncategorized

Spotlight on VAT Treatment of Transfer Pricing Adjustments

The value-added tax (VAT) treatment of transfer pricing adjustments has recently taken centre stage following an opinion from an advocate general at the Court of Justice of the European Union in the Arcomet Towercranes case (C-726/23). The opinion raises significant questions about the proper handling of such adjustments under VAT regulations. With a final ruling …