Magdalena Zalewska

O Magdalena Zalewska

Konsultant w warszawskim Dziale Podatkowym TPA Poland. Otrzymała tytuł doktora prawa na Wydziale Prawa University of Florida oraz studiowała zarządzanie na Emory University. Zdała egzamin adwokacki (bar exam) w Nowym Jorku. W ramach dotychczasowej praktyki w TPA Poland brała udział w przeglądach podatkowych, badaniach due dilligence oraz realizowała projekty z zakresu doradztwa transakcyjnego dla branży nieruchomościowej. W przeszłości zdobyła doświadczenie w obsłudze prawnej dotyczącej sporów korporacyjnych, bankructwa i odpowiedzialności przebijającej. Kontakt: magdalena.zalewska@tpa-group.pl, tel. + 48 22 647 97 82

2017 Transfer Pricing Provisions of the CIT Act: Related Entities

On January 1, 2017, new regulations came into force that impose additional reporting obligations on companies. Specifically, they introduce documentation requirements on transactions between related entities. These amendments to the Corporate Income Tax Act (further: CIT) incorporate the regulations developed by the European Union and the OECD. Czytaj dalej

CIT Consequences: Reducing Ones Equity in a Subsidiary

On August 9, 2017, the Director of the National Tax Information issued an individual interpretation (case no: 0114-KDIP2-3.4010.166.2017.1.PS) regarding the CIT treatment of the remuneration received by a taxpayer (shareholder) with respect to a reduction in the taxpayer’s capital investment in a subsidiary.

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Implementation of the ATAD in Poland

Implementation of the ATAD in Poland: Reform of the CIT Act, PIT Act, and the Lump-sum Income Tax Act.

On July 12, 2017, The Ministry of Finance (MF) published a draft amendment (a draft bill on the amendment of the Personal Income Tax Act, the Corporate Income Tax Act, and the Act on Lump-sum Income Tax on Certain Revenues Earned by Individuals) to the tax laws that aims to increase the state budget by expanding business-related taxation.

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MF warning to Foreign Entities

On June 12, 2017, the Ministry of Finance (MF) warned against the use of aggressive tax optimization schemes that exploit foreign entities.  In this scheme, a Polish taxpayer would acquire shares in a foreign company through which it would then tax its Polish business activity.

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