Noticias de los Socios

The most recent issue of Frontiers in tax includes select changes in the area of tax law for the financial sector, including the evolving practice of the tax authorities relating to the functioning of the tax on certain financial institutions, as well as the new regulations on the exchange of tax information with other countries and taxation on investment funds in light of the amendment to the CIT Act. 

In the issue, you will also find information on the limitation of the VAT deductions for local government units.

This issue includes:

• Introduction – Grzegorz Jaszczuk
• VAT deduction with the use of the (Pre-) pro rata in local government units – Magdalena Poznańska
• Evolving practice of tax authorities in relation to the functioning of taxation on certain financial institutions – Urszula Uchmańska
• Impact of the amendment to the VAT Act on the taxation of auxiliary services in the financial and insurance industry – Ilona Augustyniak
• Taxation of investment funds in light of the amendments to the CIT Act – Jakub Grzyb
• Common Reporting Standard new regulations on the exchange of tax information with other countries – Anna Jankowska

Materials received from KPMG Sp. z o.o. kpmg.pl