What is it and why is it required

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Such action will allow you to avoid negative tax consequences - if the payment was not made under the split payment mechanism mentioned in the previous paragraph . The topic was discussed in more detail in the article: Improved white list regulations – what do they involve? . Cooperation agreement tax agreement The cooperation agreement is a solution for large business entities, and specifically for legal entities whose last year's revenues exceeded EUR million.
  
Entering into cooperation with the tax administration is intended to guarantee the proper application of tax regulations. This institution philippines photo editor is presented in detail in the article: Program of cooperation between entrepreneurs and the tax office. Certificates The certificate is evidence confirming the current tax situation of the applicant. To obtain them, you must submit an application to the tax office. Examples of certificates include: no tax arrears, income and contributions, and business activity. You can read more about this type of document in the article: Certificate and declaration of income . A certificate of residence The residence certificate confirms that you are subject to taxes in a given country place of residence for tax purposes .



Its aim is to counteract the abuse of the provisions of double taxation avoidance agreements. Having a residence certificate from a foreign contractor large company , a Polish entrepreneur is exempt from paying the so-called withholding tax. You will learn what exactly this document is from the article: Tax residence certificate - definition and examples . Established interpretive practice Established interpretative practice is a protective institution whose purpose is to protect an entrepreneur in a dispute with the tax office regarding the proper application of tax regulations.