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Polish taxation rules for virtual currency exchange

Polish taxation rules for virtual currency exchange

The development of virtual currencies and an increase in the number of transactions related to them can be observed in recent years. Unfortunately, Polish tax law has not kept pace with the development in this field so far, which was expressed by the lack of regulations taking into account the ... Read More »

Does a holding company run a (real) economic activity?

Does a holding company run a (real) economic activity?

So far, the issue of holding companies conducting real economic activity has not been subject of lively discussions in Poland. Nevertheless, the provisions introduced by the legislator as a weapon to fight tax avoidance, in particular the provisions on controlled foreign companies (CFC) and the new rules for collecting withholding ... Read More »

Legislative proposal for the modernisation of partnerships; civil and tax aspects

Legislative proposal for the modernisation of partnerships; civil and tax aspects

On 21 February, the draft bill of the Legislative Proposal for the modernisation of partnerships (‘draft legislative proposal’) was submitted for consultation. The draft legislative proposal intends to provide a modern, clear and straight forward scheme that, on the one hand facilitates the entrepreneur and, on the other, offers suitable ... Read More »

New Italian Tax Regime For Pensioner

New Italian Tax Regime For Pensioner

1 Foreword This article aims to illustrate the introduction of a new tax regime provided by the Italian Government to attract foreigners and Italians in retirement living in foreign countries to move their residence to Southern Italy. 2 The new Italian tax regime for pensioners On the 30th of December, ... Read More »

Capital gains realized from the disposal of stocks in a Polish joint-stock company are taxable only in a transferor’s state of residence

Capital gains realized from the disposal of stocks in a Polish joint-stock company are taxable only in a transferor’s state of residence

Albert Einstein once said that a question pertaining to taxes is too difficult for a mathematician. It should be asked of a philosopher. Unfortunately, the world famous physicist did not take into account that practicing philosophy with reference to this field of law can very easily lead to the omission ... Read More »

The favourable tax regime of new Italian residents

The favourable tax regime of new Italian residents

Foreword This brochure aims to illustrate the introduction of the new tax regime for the “new Italian residents” with the debut of a lump-sum taxation called “Flat tax”, granting an exemption of foreign investments from Italian taxation, called “non-domiciled tax resident”. The Italian Finance Bill for 2017 (hereinafter “Finance Bill”) ... Read More »

Italian Patent Box

Italian Patent Box

The Italian Finance Bill for 2015 has enhanced an important provision named “Patent Box”, to facilitate and attract foreign taxpayers, improve the Research and Development in Italy and most important preserve the “i.e. Made in Italy”. This provision introduced in Italy is an optional tax regime, that allows reduced taxation ... Read More »

CORPORATE PHILANTHROPY GOOD PRACTICES  TAX REDUCTION OR DEDUCTIBLE EXPENSE  CORPORATE INTEREST PHILANTHROPY AND THE ADVENT OF MISSION-LED BUSINESSES

CORPORATE PHILANTHROPY GOOD PRACTICES TAX REDUCTION OR DEDUCTIBLE EXPENSE CORPORATE INTEREST PHILANTHROPY AND THE ADVENT OF MISSION-LED BUSINESSES

Corporate philanthropy is faring well, even though it is still a recent practice compared to philanthropy overall. In France, corporate philanthropy effectively stems from the law on corporate foundations adopted relatively recently, on 4 July 1990[1]. It is in fact quite significant to see how difficult it was for the ... Read More »

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