Post by account_disabled on Mar 14, 2024 6:09:46 GMT
For direct hedging transactions It is assumed that the threshold will increase from , to , PLN. The increase in the threshold itself should be evaluated positively However one may feel that the increase in PLN is only a cosmetic change and many taxpayers are still obliged to prepare do***entation. Changing the threshold for indirect hedging transactions Changing the threshold is particularly important in this context because the project assumes an increase in the threshold for commodity and financial transactions to , , zloty. The multiple increases in the threshold for such transactions brought the threshold for indirect hedging transactions closer to the threshold.
Applicable to transactions with related entities in the amount of , , zlotys. For other types of transactions, including service transactions, the zloty threshold may cause dissatisfaction. The actual owner of the AWB Directory receivables The project proposes that in the case of indirect hedging transactions the obligation will apply to the actual owner of the receivables under a particular transaction. This means that the obligation to check beneficial owners in tax havens or to settle with tax haven entities only applies to the entity receiving the receivables. This is a significant simplification of the indirect hedging transaction regulations that came into effect on day, month, year.
Furthermore, in the case of domestic transactions, i.e. situations where both the payer and the payee of the receivable are subject to national jurisdiction, the do***entation obligation only applies to the entity receiving the receivable. Rationale for the Project The recipient of the receivable knows whether he or she is the actual owner of the receivable received or which entity is its true owner. Elimination of the presumption regarding beneficial owners. As noted above, current transfer pricing regulations provide for a presumption regarding indirect tax haven transactions. Under this presumption, if our contractors enter into any settlement with an entity whose registered office or management is located in a tax haven, accounts receivable The actual owner of the money is linked to a tax haven.
Applicable to transactions with related entities in the amount of , , zlotys. For other types of transactions, including service transactions, the zloty threshold may cause dissatisfaction. The actual owner of the AWB Directory receivables The project proposes that in the case of indirect hedging transactions the obligation will apply to the actual owner of the receivables under a particular transaction. This means that the obligation to check beneficial owners in tax havens or to settle with tax haven entities only applies to the entity receiving the receivables. This is a significant simplification of the indirect hedging transaction regulations that came into effect on day, month, year.
Furthermore, in the case of domestic transactions, i.e. situations where both the payer and the payee of the receivable are subject to national jurisdiction, the do***entation obligation only applies to the entity receiving the receivable. Rationale for the Project The recipient of the receivable knows whether he or she is the actual owner of the receivable received or which entity is its true owner. Elimination of the presumption regarding beneficial owners. As noted above, current transfer pricing regulations provide for a presumption regarding indirect tax haven transactions. Under this presumption, if our contractors enter into any settlement with an entity whose registered office or management is located in a tax haven, accounts receivable The actual owner of the money is linked to a tax haven.