Withholding tax in practice
Contact
Marzena Kidacka Ph.D.
partner, attorney-at-law, tax advisor, restructuring advisor
Scope of the training
- Withholding tax – introduction – the concept of withholding tax
- Objective scope (interest, royalties, dividends, intangible services),
- Double taxation agreement – rules for application
- Certificates of residence (using a copy of the certificate of residence, certificate in the electronic form, obtaining a certificate after the tax payment deadline, certificates of residence from entities that are not taxpayers);
- Due diligence (verification of the status of the beneficial owner of receivables);
- Rules of application of pay & refund mechanism;
- Information and documentation obligation (statement from the taxpayer, reporting to the revenue office).