Dentons

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Tax Review — June 2014: scope of succession to protection rights under tax rulings issued for legal predecessor; and more

Dentons Poland has released the June 2014 issue of its Tax Review, which contains a selection of rulings and interpretations issued or published in May 2014.

Contents

  • Scope of succession to protection rights under tax rulings issued for a legal predecessor in the case of constant or recurrent facts
  • Tax-deductible costs adjustment in case of debt toward foreign trading partners
  • No ‘exchange of shares’-related tax exemption available in transactions involving newly established companies
  • Payers may apply rates provided for in double taxation treaties based on certificates of residence obtained in previous years
  • No withholding tax to be retained from remuneration payable to non-residents for their services rendered abroad

Click on the link below to read the Dentons briefing.

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