Tag: Tax
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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 …
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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 …
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Collective Tax Residency Certificates – Practical Step Forward
In a recent article for Prawo.pl (Wolters Kluwer), Piotr Prokocki, Head of Tax at Penteris, comments on an important development in Polish tax practice: the acceptance of collective tax residency certificates by the National Tax Information Office (KIS). This shift promises to ease the compliance burden on Polish companies making cross-border payments to foreign, tax-transparent …
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