Corporate income tax
We specialize in transfer pricing - we can help you plan your group inter-company tax strategy according to the OECD Guidelines. We have experience in planning global strategy of transactions between related parties.
- suggest methods of setting prices in inter-company transactions
- prepare tax documentation in accordance with the Polish and OECD guidelines
- check and review documentation prepared by client
- organize transfer pricing training and workshops (open trainings or trainings for the staff of a company)
We can prepare our clients for the negotiations with tax authority to obtain Advanced Price Agreement (APA) (domestic or with foreign tax authorities).
We have expertise to help you to reach an Advance Pricing Agreement in the following stages:
- choose the appropriate pricing methodology,
- make financial forecasts,
- find, collect and analyze comparable data necessary to fix the transaction price, analyze circumstances which have an influence on the level of the price, analyze functions, engaged assets and potential risks,
- revise and adjust corporate (company) strategy according to the Arm's length principle,
- help to choose and collect documents required to achieve an APA.
Taxation of Permanent Establishment
- interests, dividends
- royalties and other intangibles, services.
Leasing is another area in which we specialize - our scope of services range from financial analysis of leasing terms, accounting treatment, tax treatment, civil law provisions and treaties on the avoidance of double taxation.
Loss carry forward
Entertainment and marketing expenses
Other corporate income tax issues, like:
- thin capitalization,
- depreciation of tangible and amortization of intangible assets,
- income from interest, discounts, exchange differences,
- bad debts provisions and write-offs.
Value Added Tax:
We specialize in advice on the schemes for promotional campaigns, promotional games, sales quiz, promotional sales, royalty programs and other incentive schemes.
We have experience in construction investments – accounting treatment and VAT reclaim.
Other areas of advice in VAT:
- intra-community acquisition, intra-community supply, supply of services to foreign parties,
- reverse charge,
- statistical and tax classification of goods and service for the application of the proper VAT rate,
- VAT exempt transactions,
- VAT on leasing transactions,
- VAT treatment of self-employment contracts, job contracts, licenses and copy rights.
Customs law and excise tax
We have expertise in customs duty regulations connected with the accession of Poland to EU. We help with INTRASTAT reports.
In the area of excise our work is very practical. We can obtain for you a permission to operate as an "authorized warehousekeeper", to get status of a "registered trader" and "non-registered trader".
We may assist you in all stages, e.g. inspection of the place by customs authority, approval of the "Rules of the tax warehouse". We can also make sure that you will get a timely confirmation of Accompanying Administrative Document (AAD).
We can help you with the SAD – (Simplified Administration Documentation)
We may act as your fiscal representative.
Personal income tax
We help expatriates to settle Personal Income Tax (PIT) liabilities in Poland, in particular in view of the treaties on the avoidance of double taxation.
Civil Activity Tax (CAT), stamp duty, local tax and other duties
We minimize civil law activity tax, stamp duty and local taxes.
- we assist at tax inspection,
- we represent tax payers during tax and customs investigations,
- we also act as attorneys in the administrative court.
- we optimize business strategies,
- we analyze threats and look for opportunities,
- we analyze the company's business position,
- we prepare restructuring programs and help to implement it,
- we design a business model of an organization,
- we design business plans,
- we prepare feasibility study,
- we advise how to cope with the responsibility of management,
- we help to achieve EU funds.
We cooperate with an accounting office which provides following comprehensiveness accounting services:
- bookkeeping according to Polish and international standards
- prepare annual financial reports and all other statutory reports
- file tax returns and tax declarations
References on request provided the client agrees.