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KPMG FORUM

KPMG FORUM is a quarterly publication of articles written by KPMG experts in Poland who on the basis of their professional experience explore the challenges and problems arising in their daily work.

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KPMG FORUMKPMG FORUM. January 2016 issue

  • „Assurance services are a way of reducing risk and increasing reliability in a company’s integrated reporting” – Zbigniew Libera
  • „Financial institutions are more open to finance real estate investments” – Steven Baxted
  • „Tax regulations amending the Tax Ordinance Act in 2016” – Peter Kay, Mirosław Michna
  • „Draft of New VAT Law Introduces Significant Changes for Entrepreneurs” – Tomasz Grunwald
  • „The impact of “global tightening” on tax management in enterprises” – Rafał Ciołek
  • „New transfer pricing documentation – the new reality” – Jacek Bajger
  • „Grants and tax benefits for financing enterprise operations available until 2020” – Kiejstut Żagun
  • „Employment growth and salary increases: the “Pulse of Economy 2015” survey by KPMG forecasts for the year 2016” – Leszek Wroński
  • „A new era in tax controls – IT aspects of the Standard Audit File for Tax in Poland” – Andrzej Tajchert
  • „Partnership in business – the role of the modern Chief Financial Officer” – Violetta Małek
  • „Closing of financial year 2015 and the impairment of assets in the current economic circumstances ” – Tomasz Wiśniewski, Marcin Łągiewka
  • „Transformation of the procurement function continues at Polish organisations” – Jan Karasek, Katarzyna Cichoń
  • „Liabilities arising from shareholder loans and legal actions with an equivalent effect versus a company insolvency after 1 January 2016” – Krzysztof Wojciechowski
  • „More rights for financial market customers” – Renata Kulpa
  • „Hybrid debt securities” – Michał Miedziński

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PDFKPMG FORUM 1/2016 (PDF, 2,9 MB)
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Archival issues

KPMG FORUMKPMG FORUM 4/2015

  • The amended Accounting Act (further referred to as the ‘Act’) brings simplifications to small undertakings – Wiktoria Chowaniec,
  • Investments, or enterprise development with grant funding support – Nina Perret,
  • Calculation of the revenue allocation key by the taxpayers conducting business in the Special Economic Zones – Oskar Wala,
  • Development strategies selected by listed companies in Poland vs. their share price returns – Tomasz Wiśniewski, Jacek Komór, Jakub Matusiak,
  • The traditional finance function seeks a transformation! – Violetta Małek,
  • Electronic Proceedings by Writ of Payment (‘EPU’) – The Consequences of Taking a Shortcut – Tomasz Kamiński,
  • Major Amendments to the Copyright Law – Justyna Szymaszek,
  • Precautionary Measures in Litigation Involving Corporate – Rafał Krzyżak,

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PDFKPMG FORUM 4/2015 (PDF, 1,7 MB)
GBWersja polskojęzyczna (PDF, 1,7 MB)

KPMG FORUMKPMG FORUM 3/2015

  • Large enterprises from energy-intensive industries are saving on their electricity costs – Bartłomiej Lachowicz,
  • Plans for a transfer pricing revolution as of the year 2016 – Michał Lejman, Magda Wróbel, Maksymilian Makuch,
  • E-commerce is another channel for generating revenue, but success in using it requires a redefinition of the role and organization of traditional sales channels – Jan Karasek,
  • Interpretation problems of e-shops concerning the right to withdraw from a distance contract for convenienc) – Katarzyna Wojciechowska,
  • Reports by KPMG in Poland

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PDFKPMG FORUM 3/2015 (PDF, 1 MB)
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KPMG FORUMKPMG FORUM 2/2015

  • Auditor’s opinion gets its colour – Monika Bartoszewicz,
  • Auditors must be independent, or a regulatory tightening of the screw – Tomasz Książek,
  • A draft amendment to the Tax Ordinance Act and other acts is currently being prepared. The draft is being examined by the Council of Ministers – Dariusz Malinowski, Aleksander Dąbrowski,
  • A company car for private purposes: New regulations as of 2015 – Grzegorz Grochowina,
  • Digital revolution: What’s next? – Jerzy Kalinowski,
  • The cooperation between the business entity, auditor and property appraiser in the light of the new standard ‘Valuation of property rights, machinery and equipment for the purposes of financial statements’ (KSWS) – Tomasz Wiśniewski, Marcin Łągiewka,
  • Dissolution without liquidation of an entity entered to the National Court Register, illustrated with an example of a corporation – Katarzyna Zwolińska-Sosnowska,
  • Latest changes in control of concentration between undertakings – Przemysław Kamil Rosiak, Magdalena Bęza,
  • Reports by KPMG in Poland

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PDFKPMG FORUM 2/2015 (PDF, 2,44 MB)
GBWersja polskojęzyczna (PDF, 2,38 MB)

KPMG FORUMKPMG FORUM 1/2015

  • Independent supervisory board members: a choice or a necessity? – Monika Bartoszewicz,
  • Practical issues in the application of the amended provisions of the Corporate Income Tax Act with respect to thin capitalization – Rafał Ciołek, Dominika Łabędzka,
  • Online or offline? Omni-channel selling as a challenge for service retailers – Jan Karasek, Andrzej Musiał, Piotr Kwiatkowski,
  • Property Lending Barometer 2014. A survey of banks on the prospects for real estate lending in Europe – Steven Baxted,
  • Differences in valuation of private and public companies – Tomasz Wiśniewski, Jacek Komór,
  • When lending to a natural person, better check their self-employment status – Katarzyna Zwolińska-Sosnowska
  • Reports by KPMG in Poland

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PDFKPMG FORUM 2/2014 (PDF, 2,44 MB)
GBWersja polskojęzyczna (PDF, 2,38 MB)

KPMG FORUMKPMG FORUM 3/2014

  • Value of audit: Time for a change – Stacy Ligas,
  • Modern decision-making support tools – Krzysztof Radziwon, Radosław Kowalski,
  • Amendments to the act on local fees and taxes with respect to real property tax – Agata Małecka,
    The strategic dimension of innovation – Jerzy Kalinowski, Kiejstut Żagun,
  • Private equity a way to grow business – Rafał Wiza, Piotr Grauer,
  • Online portals to become a priority for Polish non-life insurers – Piotr Kondratowicz,
  • How the form of business activity impacts taxation – Tomasz Kamiński,
  • Can a court fee be recovered in respect of appeals against decisions made by the National Chamber of Appeal? – Mikołaj Zdyb
  • Reports by KPMG in Poland.

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PDFKPMG FORUM 2/2014 (PDF, 2,44 MB)
GBWersja polskojęzyczna (PDF, 2,38 MB)

KPMG FORUMKPMG FORUM 2/2014

  • Changes on the market of audit services’ – Bogdan Dębicki,
  • Changes in VAT obligation for transport and forwarding services’ – Wojciech Kotłowski, Michał Orzoł,
  • The impact of FATCA on Polish financial institutions and their customers’ – Tomasz Rzepa, Rafał Burzyński,
  • Real property tax on transmission easement established on land owned by a territorial government body’ – Michał Lejman, Magda Wróbel, Marcin Frank,
  • Biting the hand that feeds: employee fraud has a high cost’ – Agnieszka Gawrońska-Malec, Zbigniew Czyżewsk,
  • Enhancing the right to individual control by a partner in a limited liability company’ – Rafał Krzyżak.

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PDFKPMG FORUM 2/2014 (PDF, 2,44 MB)
GBWersja polskojęzyczna (PDF, 2,38 MB)

KPMG FORUMKPMG FORUM 1/2014

  • Arbitrability of corporate disputes in Poland and Russia – Michał Miedziński, Ruslan Kusov,
  • Organisation of the procurement process of the Advanced Metering Infrastructure System – Maciej Chłodziński,
  • Change of the Renewable Energy Sources sector structure in the light of the proposed new supporting scheme – Piotr Wołoszczenko,
  • CEE Property Lending Barometer 2013 – Steven Baxted,
  • Invest wisely – Tomasz Wiśniewski, Michał Urszulak.

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PDFKPMG FORUM 1/2014 (PDF, 770 KB)
GBWersja polskojęzyczna (PDF, 804 KB)

KPMG FORUMKPMG FORUM 4/2013

  • Continuous Auditing and Continuous Monitoring – Krzysztof Radziwon,
  • The management report: what’s in store? – Agnieszka Müller-Grządka,
  • Investments in medicine continued – Anna Zientkiewicz,
  • Option to defer amortization or decrease amortization rates – Monika Jasińska, Michał Lejman,
  • Valuations prepared by Polish stock brokers vs. best practices of mature markets – Tomasz Wiśniewski, Jacek Komór.

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PDFKPMG FORUM 4/2013 (PDF, 1348 KB)
GBWersja polskojęzyczna (PDF, 2034 KB)