Category, page 11

Taxes

199 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.

Companies and corporations 20 January 2025

Beneficial owner declaration – when is it needed?

What is a beneficial owner declaration? A beneficial owner declaration is a document confirming that a given entity is the beneficial owner of the receivables received. …

Piotr Magda
Piotr Magda
2 min read
Legal advice 13 January 2025

Tax strategy – what is it and who does it apply to?

Who is affected by the tax strategy? The disclosure obligation regarding tax strategy applies to taxpayers whose revenue in the tax year exceeded €50 million. The …

KH
Kancelaria HWW
3 min read
Companies and corporations 16 December 2024

Estonian CIT what is it and who is entitled to it?

What are the key features of the Estonian CIT? 1. Deferred taxation of distributed profits: Tax is only levied at the time of profit distribution, e.g. …

Piotr Magda
Piotr Magda
3 min read
Companies and corporations 11 December 2024

Asset Deal vs Share Deal – optimal deal structure

What is the difference between an asset deal and a share deal? An Asset Deal is a transaction involving the assets of a company, i.e. a …

Mateusz Kowalski
Mateusz Kowalski
5 min read

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