Managers and executives have grown increasingly aware of their responsibility for incorrect, untimely or inaccurate fulfilment of tax obligations. In the case of penal-fiscal proceedings, a key aspect that works in favour of the defendant is proving that due diligence was exercised. When drafted and implemented appropriately, tax procedures allow executives and managers to significantly mitigate the risk penal responsibility. In particular, we implement:
- tax strategies within the meaning of Article 27c of the CIT Act,
- transfer pricing policies
- procedures related to Mandatory Disclosure Rules,
- due diligence policies related to offshore payments subject to withholding tax,
- procedures for tax deduction of intra-group payments for intangible services,
- instructions and procedures of calculation and payment of CIT, VAT, PIT, CTT and withholding tax,
- tax procedures that limit the risk of fiscal penal responsibility.