Tax Newsletter No 35 - March 2013
In this issue we present the following topics:
• CIT: A dividend in kind does not require the paying party to report income
• VAT: A foreign branch has the right to deduct VAT on expenses incurred for the purchase of goods and services related to the provision of guarantee services for a parent entity
• VAT: Publication of the judgment in the case of BGŻ Leasing (C-224/11) in the Official Journal of the EU
• Transfer pricing: Analysis of settlements with related parties and verification of documentation limits
• PIT: Classification of partnership income derived from securities trading
• CIT: A dividend in kind does not require the paying party to report income
• VAT: A foreign branch has the right to deduct VAT on expenses incurred for the purchase of goods and services related to the provision of guarantee services for a parent entity
• VAT: Publication of the judgment in the case of BGŻ Leasing (C-224/11) in the Official Journal of the EU
• Transfer pricing: Analysis of settlements with related parties and verification of documentation limits
• PIT: Classification of partnership income derived from securities trading
