At the end of last year, a law introducing a deposit system was published – on January 1, the deposit system will come into force – bottle collection points will become a permanent element in stores

The obligation to prepare transfer pricing documentation generally arises if transactions are made between related entities – however, there is one exception to this rule…

Last week we wrote about the possible consequences of reclassifying a b2b contract into an employment contract, today we will write about maternity benefits in the event of switching from a b2b contract to an employment contract.

Currently, the court decides whether the provision of services was based on civil law contracts (including b2b contracts) or whether work was performed on the basis of an employment contract.

In order to acquire and serve foreign clients, knowledge of foreign languages ​​is necessary – but will the expenses incurred on learning them constitute a cost of obtaining income in business activities?

When the employer pays the per diem allowance during a business trip, it does not constitute the employee's income, but when the employer pays for the meals, the matter is no longer clear-cut.