Found (2) results from author Szymon Płuska

# Tax News Substantial economic presence criterion During verifying withholding tax (WHT) settlements, different criteria are taken into account to determine whether the entity receiving the receivables is their beneficial owner. One…

25.02

5 min

Szymon Płuska
# Transfer pricing Current trends in tax verification – WHT and transfer pricing The National Revenue Administration (pol. Krajowa Administracja Skarbowa, KAS) targets precisely selected areas, increasingly within transfer pricing (TP) and withholding tax (WHT). In this article,…

12.12

5 min

Szymon Płuska