Articles & Opinions
Articles & Opinions
You will find here the articles written by Mazars Poland experts.
Carve-outs in the automotive industry
The automotive industry is constantly changing, facing external challenges posed around new technologies and business models. Carve-outs are under the spotlight to help companies mitigate these risks and offer strategic opportunities. Mazars experts around the world provide insights about carve-outs, from a range of different strategic perspectives.
Selected changes in corporate income tax under the Polish Order
The draft law of the year amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts, referred to as the Polish Order, which, after taking into account some of the comments made during the consultation process, was referred in its new version on 8 September 2021 for the first reading at the session of the Sejm, is expected to introduce many tax changes. In the present article we will focus on selected CIT issues.
VAT groups as one of the solutions proposed as part of the new Polish Order
The new version of the draft law amending the Law on Personal Income Tax, the Law on Corporate Income Tax and certain other laws, known as the new Polish Order, which takes into account some of the comments proposed during the consultations and which has been submitted on 8th September, 2021 to the first reading at the sitting of the Polish Sejm, is expected to introduce many tax changes. In today's article, we will look at the solution regarding VAT groups which will be presumably introduced to the Act on Goods and Services.
Smart buildings that benefit the city, people and the environment
While there is a consensus about the smart building concept, there are still challenges to overcome if tomorrow’s buildings are enhanced to benefit the environment, cities and people. Starting with their design and throughout their useful lives, buildings have a huge impact on the environment and the quality of life of their users. So how can we end decades of polluting practices?
VAT changes proposed in the New Deal
The published draft amendment to the tax Acts of 26 July 2021 includes several important changes for VAT payers. With regard to the VAT Act, the discussed draft introduces:
Trends shaping the audit industry worldwide are now also seen in Poland
Małgorzata Pek-Kocik: Approximately 87 % of respondents in our study stressed the need for development of assurance services. It is already a clear trend in Western European countries, but it has been slowly emerging also in Poland.