Strona wydarzenia

MDDP on Polish Taxes I Webinar I May 11, 2022

Hybrid mismatches – practical implications & case studies

We continue 'MDDP on Polish taxes' - the series of webinars dedicated to our clients and foreign partners who conduct tax or business projects in Poland. If someone from your company or foreign headquarters would be interested in participating in these webeinars, we kindly encourage you to send this invitation.

During a series of subsequent online meetings, we will present the specifics of all the most important tax regulations in Poland that have recently appeared and which must be taken into account for business and investment efficiency.

We’ll start with the webinar concering practical implications of hybrid mismatches. Why this topic is important?

Based on hybrid mismatches provisions, the taxpayers are obliged to exclude certain amounts from the tax-deductible costs. The provisions may also apply to taxpayers doing “typical” business settlements. In particular, hybrid mismatches may arise for taxpayers who have non-Polish shareholders or non-Polish financing.
 
In 2021 CIT return, which is submitted until 30 June 2022, the taxpayers should take into account hybrid mismatches. Noncompliance with this obligation is subject to various sanctions.
 
Webinar on “MDDP on Polish Taxes” series will be held in English.

Agenda

During the webinar, among others, the following points shall be discussed:
1.    What to report until 30 June 2022? What sanctions apply?
2.    Double deduction
3.    Case 1: Indirect shareholder from the US
4.    Deduction without inclusion
5.    Case 2: Financing from shareholder from the US
6.    Imported hybrid mismatches
7.    Case 3: Financing from Luxembourg or the Netherlands

Experts

Justyna Bauta-Szostak, tax advisor, attorney at law, partner in MDDP
Expert in the field of corporate income tax and international taxes, specializing in advising real estate companies and corporate restructuring. She manages projects related to investments in real estate located in Poland and other Central European countries. She advises clients at all stages of business – from making decisions and choosing the optimal legal form for investments, through ongoing advice related to the specifics of the development industry, to exiting the investment.

Łukasz Kupień, tax advisor, senior manager in MDDP
Expert in CIT, international taxes, general anti-avoidance rule (GAAR) and mandatory disclosure rules (MDR). Proxy in tax inspections and proceedings regarding general anti-avoidance rule (GAAR). He has participated in several dozen transactions of the sale of real estate investments or shares in such investments (structuring of transactions, repayment or raising of financing, due diligence, effective profit distribution). Experienced in VAT and tax on civil-law transactions for the real estate industry.

Registration

The "Hybrid mismatches – practical implications & case studies" webinar is a free online seminar addressed to MDDP clients and business partners. The number of places is limited. The organizer reserves the right to refuse to accept the application.
After confirming the acceptance of the application by e-mail, in the next e-mail you will receive an individual link to the website where the MDDP WEBINAR will be held.

Media Partners
2022-05-11, 10:00 (to wydarzenie już się odbyło)

Miejsce: Online
Organizator: MDDP