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Deductibility of expenses incurred on behalf of third party; required information for individual ruling

The KPMG member firm in Poland prepared a report that includes summaries of the following recent court decisions:

  • The Regional Administrative Court in Poznań held (case file I SA/PO 85/22) that expenses incurred by a company for a third party’s insurance of its accountants and managers are not deductible by the company because such costs relate to entities other than the company itself…..

Source: KPMG

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