English version of tax update for foreign companies.
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- Annual limitation of utilizing carried forward tax loss
- Restriction of deductible expenses for work-related car
- Strengthened test for real property shares owned by foreign company or foreigner
- Withholding obligation to domestic company on foreign secondee who is high income earner
- Reciprocity in services provided to non-resident or foreign company subject to zero-rated VAT
- Exclusion of B2B transaction from the scope of electronic service provided by foreign company or non-resident subject to VAT