Scope of tax consulting services:

Corporate income tax (CIT)

• consulting connected with ongoing business activity;
• tax analysis of concluded agreements, preparation of amendments to agreements minimising tax risk or devising new draft agreements;
• tax planning and optimising tax burdens;
• analysis of transactions connected with withholding tax;
• analysis of tax effects of planned mergers, transformations and liquidations of economic entities;
• consulting connected with purchasing and selling of real estate, enterprises and organised part of enterprise;
• tax due diligence indicating potential threats including settlement optimisation;
• consulting and assistance in preparation and settlement of tax obligations in tax returns;
• devising principles of granting inter-group loans, particularly transfer pricing issues and "thin capitalisation"
• analysis of tax risks and optimisation of risk management;
• consulting for investors planning to embark on bussines activity or already operating in special economic zones;
• verification of tax settlements particularly revenues and costs;
• providing the best variant of fixed asset use (operating lease, financial lease, purchase of fixed assets), analysis and optimisation of solutions adopted in depreciation.

Personal income tax (PIT)

• ongoing consulting in the scope of PIT;
• consulting in the scope of employment structures and social security contributions of employees and executive staff;
• devising most optimal tax principles for remuneration of foreigners employed in Poland;
• creating most optimal tax principles for remuneration of employees on foreign delegations;
• consulting in the scope of preparing annual tax returns.

VAT

• consulting in the scope of business activity ensuring correct VAT settlements;
• analysis and optimisation of domestic and international transactions;
• analysis of binding contracts in terms of VAT;
• assessment of future contracts on the negotiation stage and assistance in preparing new draft contracts;
• consulting in terms of Polish VAT law for foreign entities;
• consulting and assistance in Polish tax returns for foreign entities;
• registration of foreign entities for VAT purposes.

Transfer pricing

• analysis of tax settlements in transactions with affiliated companies to estimate potential risk,
• preparation of transfer pricing documentation for transactions of affiliated companies according to Article 9a of the Polish CIT Act;
• assistance in preparation of applications and other documentation required, assistance in negotiations with the Ministry of Finance.

Tax planning

• tax planning concerning new investments in order to create the most optimal tax structures and decisions connected with business activity;
• tax optimisation of investments to minimise tax risk and tax liabilities;
• analysis of double tax avoidance treaties regarding taxation of business activity and optimisation of tax obligations.

Tax litigations

• consultation and representation of taxpayers before tax authorities at every stage of tax (fiscal) control and tax proceedings;
• preparation of tax opinions concerning factual and procedural aspects of a given case;
• devising the most advantageous strategy of attendance in tax (fiscal) control / tax proceedings;
• attendance at meetings and negotiations with tax authorities;
• verification of activities tax authorities regarding tax and fiscal control;
• preparation and submission of complaints concerning decisions tax authorities to Voivodship Administrative Courts and representation of taxpayers at hearings;
• preparation and submittance of complaints to Supreme Administrative Court and representation of tax payers at hearings;
• preparation of applications in respect of binding rulings of tax law;
• comprehensive assistance in proceedings related to advanced pricing arrangements between taxpayers and the tax authorities;
• filing applications to receive reimbursement of overpaid tax.

Tax due diligence

• verification of tax settlements: assessment of tax liabilities calculations and payments;
• identification of potential tax risk areas and indication of ways to eliminate them; preparation and implementation of solutions that cannot be questioned by tax authorities.