WLN tag: #taxlaw
Poland: Peculiarities of Applying the General Anti-Tax Avoidance Clause
The general anti-tax avoidance clause was introduced into the Polish legal system by the Act of 13 May 2016 and has been in force since 15 July 2016. It is set out in Articles 119a–119f of the Tax Ordinance. The clause allows tax authorities to disregard the tax consequences of actions deemed artificial and aimed […]
WLN Restructuring Focus Group Launch!
We recently announced the launch of the WLN Restructuring Law Focus Group with a brilliant kick-off meeting. As with all our focus groups, the opportunity to meet with fellow lawyers to share experience and legal updates will be invaluable, in addition to building connections with members in different jurisdictions. Sebastiaan Meeuwens (Legalis advocaten) is the […]
WLN Tax Law Focus Group Updates
On Monday 5th May, members of the WLN Tax Law Focus Group and ASEAN Legal Alliance met to discuss the current situation with US tariffs and how this can impact us as tax lawyers. Marcin Gorazda led the meeting and was joined by David Elvira Benito, Abhishek Hans, Jacob Shwergold, András Reinhardt, Peter Van Eysendeyk, Thomas Paoletti and Khor […]
Poland: What are the chances of winning a dispute with the tax administration?
When in 1920 a general income tax was introduced in the independent Republic of Poland, after the first few years of its operation, representatives of the legal doctrine and specialists lamented its shortcomings, including, among others, the low quality of the jurisprudence of tax commissions, which resulted in a high rate of repealing decisions issued […]
How Employee Share Incentives can help grow your business in the UAE?
Introduction: In the fast-paced business world of the United Arab Emirates (UAE), where many startups are growing, several of them choose to provide a certain form of ownership to their top talent to retain them for a longer period. Businesses choose several forms of share incentives that can make them attractive to such top talent. […]
Italy: bureau Plattner with Zweegers Equipment for the acquisition of the majority stake of Busato Macchine Agricole S.r.l.
Zweegers Equipment has acquired the majority stake in Busato Macchine Agricole S.r.l., a leading dealer of agricultural machinery in Veneto. This acquisition represents a strategic step for the Dutch Zweegers Equipment group to expand and strengthen its presence in Europe, enhancing its ability to provide state-of-the-art agronomic solutions to farms in Italy. An integrated team […]
UAE: Dubai's new tax law on foreign banks
Introduction The Emirate of Dubai in 2024 issued Law No. (1) of 2024 Concerning Tax on Foreign Banks Operating in the Emirate of Dubai. The law’s passing is an essential step to clarify the applicability of separate tax laws for foreign banks operating in Dubai. A similar law passed in 1996 imposed a Dubai Banking […]
Poland: Taxation of benefits for beneficiaries of a family foundation
Family foundations are gaining popularity as a solution that enables not only the protection of assets and their optimal tax multiplication, but also, and perhaps above all, the protection of the financial interests of the beneficiaries. The scope of benefits granted, the conditions and the manner of their payment are specified in the foundation’s statute. […]
Poland: ZUS audits, part I 2. What documents can be controlled by ZUS? Guide for contribution payers
We continue our series on ZUS inspections! In the previous article, we presented what was most often the subject of ZUS inspections in 2024 and how companies are selected for inspection. This time we will focus on documents that ZUS can control. Inspections carried out by ZUS raise many questions, especially with regard to the […]