Corporate income tax – CIT
Our advisory in the field of corporate income tax includes in particular the following areas:
- verification of the correctness of income and expenses classification, with particular consideration of differences between the tax and accounting interpretation,
- development of tax-effective investment structures and business financing, including management instruments (e.g. cash pooling),
- analysis and advising on effective management of tax consequences of non-collectible receivables,
- advisory regarding the qualification of advertising and representation expenses for tax purposes; also in terms of optimizing such costs,
- tax-effective structuring of marketing plans and loyalty programs,
- support in the process of optimal tax settlement and exit from investment,
- assistance in the correct recognition of exchange rate differences for tax purposes,
- assistance in the most effective use of tax reliefs, including advisory in the field of conducting business in special economic zones,
- verification of the correctness of settlements of intra-group loans, with particular consideration of transfer pricing issues and restrictions of including financing costs in income costs,
- advisory on transactions with foreign entities, including taxation at source of royalties, interest, dividend income, and income generated through workplaces,
- supporting our Clients in effective settlement of tax losses,
- supporting our Clients in the tax-effective process of managing the cost of depreciation of fixed assets and intangible assets,
- verification of the correctness of revenue classification for individual sources of income – capital and other profits,
- supporting our Clients in the effective use of the provisions on the tax capital group and partnerships in tax planning,
- application of solutions using bonds, financing in the form of loans and equity capital as part of the investment,
- development of cash flow models enabling determination of the impact of payments due to tax obligations on the executed investment project, advisory in the process of tax optimal distribution of profits.
