PricewaterhouseCoopers: Poland: About Us

		Who are our clients ?
		Our offer
		Contacts

Who are our clients ?

Our Team is dedicated to servicing clients dealing in the Branded Consumer Goods, Retail and Distribution sector. The other area of our specialisation is services; we advise a number of entities dealing in alcoholic beverages and media & entertainment. We also specialise in issues characteristic for courier and forwarding services, such as VAT on exported and domestic courier services, forwarding and transportation activities, taxation of specific transactions typical for courier and transportation operations, interdependence between tax laws, statistical classifications and telecommunications law, and others.

Our offer

We have participated in numerous projects aimed at working out the most tax efficient solutions relevant for commencing and operating businesses in Poland, corporate structuring, tax audits and due diligence, assistance in the course of tax proceedings, etc.

The Team offers, amongst others, the following assistance:

		overall tax optimalisation, particularly with regard to maximising corporate tax savings. Assistance in identifying potential tax-saving opportunities.
		assistance with respect to identifying the areas of potential tax risk or "gray areas", where the law is unclear, or there is room for double- or misinterpretation. Practical recommendations and implementation of rectifying solutions.
		working out tax efficient structures (restructuring of business entities by implementing tax saving techniques, tax structure planning, tax efficient financing, day-to-day consulting during the investment start-up period).
		tax effective integration/restructuring of business entities or business operations - tax planning, implementation, post-integration or post-acquisition solutions.
		tax due-diligence reviews in various branches of industry.
		tax implications and tax planning of various cross-border transactions.
		taxation of permanent establishments, including taxation of representative offices and branches of foreign entities in Poland, and other issues related to Double Taxation issues.
		tax and practical aspects of investing and operating in special economic zones. Planning and restructuring zone operations and practical issues connected with application of the conditions necessary to benefit from the benefits offered under the zone regime.
		preparing clients for tax inspections from the tax authorities and assisting clients in the course of tax inspections and follow-up proceedings.
		tax optimalisation of distribution schemes. Introducing and operating domestic and international commissionaire arrangements, agency arrangements, offshore sales, etc. We are especially experienced as regards legal, tax and practical feasibility in Poland of cross-border commissionaire structures and issues relevant therefor. Those include, in particular: general conditions to introduce the commissionaire structure in Poland, VAT taxation under this structure, the proper basis for calculating customs duties and VAT, the risk of creation of a Polish permanent establishment for the trading company, suitability for Polish needs of commissionaire agreements applicable in a Group, double taxation issues relevant for the relationships between the parties, practical issues relating to administrating the commissionaire arrangement, etc.
		structuring toll manufacturing and contracted manufacturing arrangements.
		optimalisation of tax costs, administration and procedures related to advertising and promotional activities.

Contacts