Aldona Leszczyńska-Mikulska: articles by this author

Uncovering the secrets of tax havens

Work in the OECD to expand the exchange of tax information seeks to bring into the mainstream jurisdictions that have typically been regarded as tax havens or countries applying harmful tax competition.

Automatic exchange of information about employment income, directors’ fees and pensions

Member states of the European Union, following other jurisdictions around the world, are stepping up their work on extending the scope of automatic exchange of tax information, which is regarded as the most effective means of combating tax avoidance.

Taxation of sale of recovered real estate

Income from the sale of recovered real estate expropriated under the Warsaw Decree may be subject to personal income tax.

Taxation of interest awarded against the State Treasury

Damages won from the State Treasury are exempt from personal income tax. Does this exemption also apply to statutory interest awarded in a legally final judgment?

Tax costs on inheritance of a landmark

The Inheritance and Gift Tax Act provides special exemptions for persons who inherit landmarks but are not eligible for the exemption for inheritance from family members. But not every heir of an old building or a fine piece of Chippendale or Biedermeier furniture will be exempt from the tax.

Controlled foreign companies: New Polish tax rules from January 2015

Amendments to Poland’s Corporate Income Tax (CIT) Act and Personal Income Tax (PIT) Act went into force at the beginning of 2015. One of the key changes is taxation of income earned by controlled foreign companies (CFC, in Polish: zagraniczne spółki kontrolowane).