Autor: Robert Nogacki 2026.03.30 Estonian CIT Rates and the Tax Base Navigating the Architecture of Poland’s Corporate Lump-Sum Regime. When is the rate 10%, when 20% – and what, precisely,... Czytaj więcej
Autor: Robert Nogacki 2026.03.29 Newly Formed Entities and the Estonian CIT Regime The Employment Condition, Taxpayer-Commencing-Activity Status, and the Landmark Ruling of the Supreme Administrative Court in Case II FSK... Czytaj więcej
Autor: Robert Nogacki 2026.03.20 Hidden Profits Under the Estonian CIT Regime The Substance-Over-Form Doctrine and Share Capital Increases from Reserve Funds The interposition of a reserve capital fund between... Czytaj więcej
Autor: Robert Nogacki 2026.03.20 Mid-Year Election of the Lump-Sum Corporate Income Tax Regime The Signature Requirement as a Constitutive Element of Financial Statement Preparation A financial statement prepared in electronic... Czytaj więcej
Autor: Robert Nogacki 2026.03.20 Related-Party Service Contracts Under the Estonian CIT Regime A tax authority may not refuse to issue an individual tax interpretation on the basis of the... Czytaj więcej
Autor: Robert Nogacki 2026.03.20 Estonian CIT and the Transfer of Partnership Interests Does a delayed entry in the National Court Register (KRS) deprive a limited partnership of its eligibility for... Czytaj więcej