KPMG report: Frontiers in tax


December 2016.

Any proposed changes to the personal income tax system always generate a high level of public  nterest - after all, it is our own money that is at stake. It has come to be accepted that ncome tax law is something that is constantly changing and evolving, and not just with regard to the actual legislation, but also the approach and decisions of the tax authorities and judiciary.

In this issue:

  • Specifying the catalogue of inc ome obtained by non-residents within the territory of the RP

  • Employee incentive compensation plans in the context of PIT

  • Taxation of an individual as a beneficiary of a trust

  • Using a company car for private purposes and the cost of fuel

  • The effects of a release from debt under the Personal Income Tax Act


Keywords: KPMG, PIT

Author: KPMG Price: Content is free of charge