Withholding tax in the Corporate Income Tax – selected aspects

InsightsEventsEvents archive

Withholding tax in CIT – selected aspects

We have the pleasure to invite you to the seminar “Withholding tax in the Corporate Income Tax – selected aspects” to be held on Wednesday, May 18th, 2011 at 9.30 a.m. in our Warsaw office.

Currently many companies make payments for intangible services purchased abroad, they pay for foreign licenses or pay off loans raised outside their countries. In each of the above mentioned cases, it might be necessary to pay the withholding tax.

The aim of the training prepared and conducted by Mazars experts is to present a complex summary of financial obligations in the scope of the withholding tax. In other words, the training aims at identifying the transactions for which it is obligatory to collect the withholding tax, presenting possible solutions helping to reduce the tax rates and/or to obtain exemption from the withholding tax as well as presenting documentation for such transactions, with particular consideration for the problems related to the certificate of fiscal residence.

The training’s programme includes discussing in details the recent judicature and interpretations of double taxation treaties.

Who should attend?

The training is designed for financial directors, chief accountants, employees in charge of tax settlements in commercial companies, and also for persons interested in acquiring knowledge of existing legal possibilities helping to reduce the tax burden.

In the programme:

1. General characteristics of the Polish CIT Act regulations in the scope of obligation of collecting the withholding tax:

  • Description of the withholding tax,
  • Certificate of fiscal residence,
  • Tax collection, tax returns and sanctions for the non-respect of legal obligation,
  • Selected interpretative problems.

2, General description of double taxation treaties and European Union directives:

  • International double taxation treaties,
  • Aim and functions of double taxation treaties,
  • Scope of double taxation treaties,
  • Significance of double taxation treaties,
  • Description of EU directives in respect of the withholding tax.

3. Taxation of interests and dividends.

4. Taxation of receivables from licences and other intangible services.

5. Recovering the overpaid withholding tax – practical issues.

The seminar will be conducted in Polish by our experienced tax advisors:

  • Michał Galejczuk
  • Marcin Szyguła
  • Przemysław Dybała

For more information on the seminar please see the attached invitation.

To register, please fill in and send us back the below form by 13 May 2011.