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Doing business in Poland section has been prepared in order to provide general information for organizations that are considering starting a business in Poland either as a separate entity or as a subsidiary of an existing foreign company in Poland.
Transfer pricing specialists Aleksandra Jaszczuk and Ken Almand from Moore Stephens were delighted to present two days of training for clients and colleagues from around the world in Warsaw.
As a rule, cloud services are not covered by the applicable Art. 21, par. 1, subpar. 1 of the CIT Act, because it does not involve the transfer or making available for use of the copyrights or similar rights to computer software. Nevertheless bearing in mind quite high degree of complexity of individual IT services, commonly dubbed cloud services, the taxpayers are not able to assume one general rule of qualifying the cloud services into the scope of withholding tax (...)
As a rule, pursuant to the current wording of the income tax acts (analogous provisions in the CIT and PIT Acts), the eligible costs involve expert opinions, consulting services and equivalent services , and also the acquisition of the findings of scientific research, delivered or performed under an agreement with an R&D unit in the understanding of the Science Financing Act (...)