Tax Newsletter No 28 - July-August 2012
In this issue we present the following topics:
- PIT: Proposed changes in the area of Personal Income Tax
- CIT: Non-depreciated investment in third-party asset is a tax deductible expense
- CIT: General interpretation – how to understand the condition of levying Income tax on total income regardless of the place of its generation
- Transfer pricing: obligation of preparing transfer pricing documentation for transactions comprising several services and reinvoicing
- SEZ: Possibility to classify expenses borne outside the Special Economic Zone as eligible costs
- PIT: Proposed changes in the area of Personal Income Tax
- CIT: Non-depreciated investment in third-party asset is a tax deductible expense
- CIT: General interpretation – how to understand the condition of levying Income tax on total income regardless of the place of its generation
- Transfer pricing: obligation of preparing transfer pricing documentation for transactions comprising several services and reinvoicing
- SEZ: Possibility to classify expenses borne outside the Special Economic Zone as eligible costs
