Podatki, prawo i rachunkowość
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Serdecznie zapraszamy na nowy cykl spotkań: “Śniadania podatkowe dla biur rachunkowych”, podczas których eksperci z Kancelarii LTCA będą przedstawiać najnowsze informacje podatkowe kluczowe z perspektywy biur rachunkowych. Spotkania będą podzielone na dwie części: przegląd prasy i omówienie wybranego przez Państwa tematu. Widzimy się w każdy piątek o godz. 9:30!
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“Nasze spotkanie jest efektem wspólnej inicjatywy LTCA oraz OSCBR.
Gościem Pana Marcina Zarzyckiego będzie Pani Anita Gołębiewska z OSCBR.
Serdecznie zapraszamy wszystkie księgowe i wszystkich księgowych oraz inne osoby zainteresowane tematyką regulacji zawodu księgowego do wspólnej dyskusji o przyszłości zawodu.
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Nie pozwólmy, aby decyzje dotyczące regulacji zawodu zapadały w gmachu Ministerstwa!”
"
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Czas trwania:
1 godzina 20 minut
Certyfikat:
TAK
Materiały:
TAK
"
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Gościem Pana Marcina Zarzyckiego będzie Pani Anita Gołębiewska z OSCBR.
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"
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Czas trwania:
1 godzina 20 minut
Certyfikat:
TAK
Materiały:
TAK
"
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["content"]=>
string(7896) "CEL WEBINARU
Termin na sporządzenie dokumentacji, dla firm, których rok podatkowy, równy jest kalendarzowemu upływa 31.12.2022 roku, pozostały więc jedynie 3 miesiące na to aby dokonać oceny, czy w jakim zakresie są Państwo zobligowani do sporządzenia dokumentacji. Ocena obowiązków dokumentacyjnych, w szczególności prawidłowe określenie limitów dla realizowanych transakcji, nie zawsze jest proste i dlatego przygotowaliśmy dla Państwa webinar, którego celem jest zaprezentowanie podstawowych informacji, dzięki którym będą mogli Państwo ocenić swój obowiązek dokumentacyjny.
PROGRAM
I. Ocena obowiązku dokumentacyjnego
1. Analiza powiązań, jak wytypować podmioty powiązane?
2. Analiza limitów i grupowanie transakcji
• czym są transakcje jednorodne?
• jak liczyć limity dla typowych transakcji usługowych, towarowych, finansowych
II. Zwolnienia z obowiązku sporządzenia dokumentacji
1. Podmioty zwolnione z obowiązku sporządzenia dokumentacji cen transferowych
2. Transakcje zwolnione z obowiązku sporządzania dokumentacji
3. Uproszczenia w stosowaniu cen transferowych
III. Transakcje z rajami podatkowymi
1. Bezpośrednie i pośrednie transakcje rajowe
2. Jak określić limity dla bezpośrednich transakcji rajowych?
3. Jak określić limity dla pośrednich transakcji rajowych?
IV. Obowiązki sprawozdawcze
1. Obowiązek sporządzenia informacji TP-R – dane wykazywane w informacji
2. Obowiązek złożenia oświadczenia o sporządzeniu dokumentacji
V. Sankcje
"
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Czas trwania:
1 godzina 5 minut
Certyfikat:
TAK
Materiały:
TAK
"
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["content"]=>
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Termin na sporządzenie dokumentacji, dla firm, których rok podatkowy, równy jest kalendarzowemu upływa 31.12.2022 roku, pozostały więc jedynie 3 miesiące na to aby dokonać oceny, czy w jakim zakresie są Państwo zobligowani do sporządzenia dokumentacji. Ocena obowiązków dokumentacyjnych, w szczególności prawidłowe określenie limitów dla realizowanych transakcji, nie zawsze jest proste i dlatego przygotowaliśmy dla Państwa webinar, którego celem jest zaprezentowanie podstawowych informacji, dzięki którym będą mogli Państwo ocenić swój obowiązek dokumentacyjny.
PROGRAM
I. Ocena obowiązku dokumentacyjnego
1. Analiza powiązań, jak wytypować podmioty powiązane?
2. Analiza limitów i grupowanie transakcji
• czym są transakcje jednorodne?
• jak liczyć limity dla typowych transakcji usługowych, towarowych, finansowych
II. Zwolnienia z obowiązku sporządzenia dokumentacji
1. Podmioty zwolnione z obowiązku sporządzenia dokumentacji cen transferowych
2. Transakcje zwolnione z obowiązku sporządzania dokumentacji
3. Uproszczenia w stosowaniu cen transferowych
III. Transakcje z rajami podatkowymi
1. Bezpośrednie i pośrednie transakcje rajowe
2. Jak określić limity dla bezpośrednich transakcji rajowych?
3. Jak określić limity dla pośrednich transakcji rajowych?
IV. Obowiązki sprawozdawcze
1. Obowiązek sporządzenia informacji TP-R – dane wykazywane w informacji
2. Obowiązek złożenia oświadczenia o sporządzeniu dokumentacji
V. Sankcje
"
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Czas trwania:
1 godzina 5 minut
Certyfikat:
TAK
Materiały:
TAK
"
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W ramach webinaru, Monika Markisz – radca prawny i doradca podatkowy omówi instytucję spółki jawnej – od momentu jej założenia, aż po likwidację tego podmiotu. Prelegentka przedstawi najważniejsze aspekty prowadzenia działalności w formie spółki jawnej. Celem webinaru będzie próba odpowiedzi na pytanie, w jakim przypadku wybór spółki jawnej jest najlepszym rozwiązaniem biznesowym.
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W ramach webinaru, Monika Markisz – radca prawny i doradca podatkowy omówi instytucję spółki jawnej – od momentu jej założenia, aż po likwidację tego podmiotu. Prelegentka przedstawi najważniejsze aspekty prowadzenia działalności w formie spółki jawnej. Celem webinaru będzie próba odpowiedzi na pytanie, w jakim przypadku wybór spółki jawnej jest najlepszym rozwiązaniem biznesowym.
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Serdecznie zapraszamy na nowy cykl spotkań: “Śniadania podatkowe dla biur rachunkowych”, podczas których eksperci z Kancelarii LTCA będą przedstawiać najnowsze informacje podatkowe kluczowe z perspektywy biur rachunkowych. Spotkania będą podzielone na dwie części: przegląd prasy i omówienie wybranego przez Państwa tematu. Widzimy się w każdy piątek o godz. 9:30!
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PROGRAM
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2. Pakiet SLIM VAT 3 – kluczowe kierunki zmian
II. Omówienie aktualnego podejścia do problematycznych tematów w VAT
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1. Grupy VAT
2. Pakiet SLIM VAT 3 – kluczowe kierunki zmian
II. Omówienie aktualnego podejścia do problematycznych tematów w VAT
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"
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"
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string(9) "image_url"
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string(3) "url"
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array(0) {
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array(0) {
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array(0) {
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bool(true)
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array(2) {
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array(0) {
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array(0) {
}
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array(0) {
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["rememberTokenName":protected]=>
string(14) "remember_token"
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string(10) "first_name"
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string(5) "email"
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string(9) "google_id"
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array(5) {
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string(2) "id"
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["accessToken":protected]=>
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bool(false)
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NULL
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NULL
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NULL
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bool(false)
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}
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array(1) {
[0]=>
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["connection":protected]=>
string(5) "pgsql"
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string(2) "id"
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["content"]=>
string(4456) "CEL WEBINARIA
Podczas szkolenia zostaną omówione poszczególne należności, których wypłata do podmiotów zagranicznych wiąże się z obowiązkiem poboru podatku u źródła. Na szkoleniu zostaną przedstawione praktyczne przykłady wskazujące, w jaki sposób należy dokonywać oceny, czy wypłata danej należności będzie wiązała się z obowiązkiem poboru WHT. Dodatkowo, szeroko zostanie omówione najnowsze orzecznictwo sądów administracyjnych i interpretacje organów podatkowych dotyczące poszczególnych rodzajów należności wymienionych w katalogu art. 21 oraz art. 22 ustawy o CIT.
PROGRAM
I. Omówienie na gruncie ustawy o CIT oraz umów o unikaniu podwójnego opodatkowania:
1) dywidend
2) odsetek
3) należności licencyjnych
4) usług niematerialnych
5) opłat za świadczone usługi w zakresie działalności widowiskowej, rozrywkowej lub sportowej
6) opłat za wywóz ładunków i pasażerów
7) należności uzyskanych na przez zagraniczne przedsiębiorstwa żeglugi powietrznej
II. Przegląd najnowszego orzecznictwa w zakresie poszczególnych należności podlegających pod WHT.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(564) "
Czas trwania:
1 godzina 16 minut
Certyfikat:
TAK
Materiały:
TAK
"
}
["original":protected]=>
array(7) {
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string(2) "pl"
["name"]=>
string(53) "Należności podlegające WHT na gruncie ustawy o CIT"
["content"]=>
string(4456) "CEL WEBINARIA
Podczas szkolenia zostaną omówione poszczególne należności, których wypłata do podmiotów zagranicznych wiąże się z obowiązkiem poboru podatku u źródła. Na szkoleniu zostaną przedstawione praktyczne przykłady wskazujące, w jaki sposób należy dokonywać oceny, czy wypłata danej należności będzie wiązała się z obowiązkiem poboru WHT. Dodatkowo, szeroko zostanie omówione najnowsze orzecznictwo sądów administracyjnych i interpretacje organów podatkowych dotyczące poszczególnych rodzajów należności wymienionych w katalogu art. 21 oraz art. 22 ustawy o CIT.
PROGRAM
I. Omówienie na gruncie ustawy o CIT oraz umów o unikaniu podwójnego opodatkowania:
1) dywidend
2) odsetek
3) należności licencyjnych
4) usług niematerialnych
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6) opłat za wywóz ładunków i pasażerów
7) należności uzyskanych na przez zagraniczne przedsiębiorstwa żeglugi powietrznej
II. Przegląd najnowszego orzecznictwa w zakresie poszczególnych należności podlegających pod WHT.
"
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Czas trwania:
1 godzina 16 minut
Certyfikat:
TAK
Materiały:
TAK
"
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string(4197) "CEL WEBINARU
Coraz więcej podmiotów spełnia definicję instytucji obowiązanych, a tym samym posiada obowiązki związane z koniecznością weryfikacji kontrahentów i oceny ryzyka na potrzeby ustawy o przeciwdziałaniu praniu pieniędzy i finansowaniu terroryzmu. Naruszenie obowiązków wynikających z przepisów ustawy to szereg różnego rodzaju sankcji, w tym sankcji administracyjnych, pieniężnych (do 1.000.000,00 eur) oraz karnych (kara grzywny i/lub kara pozbawienia wolności od 3 miesięcy do 5 lat.)
PROGRAM
1. Ustawa o AML
• Ogólne założenia ustawy
2. Instytucje obowiązane – definicja instytucji obowiązanej
3. Obowiązki instytucji obowiązanych
• Ocena ryzyka
• Środki bezpieczeństwa finansowego
• Szkolenie pracowników
• Zgłaszanie nieprawidłowości
• Wewnętrza procedura AML
• Raportowanie do GIIF
4. Sankcje
• Kary administracyjne
• Kary pieniężne
• Odpowiedzialność karna
"
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Czas trwania:
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Certyfikat:
TAK
Materiały:
TAK
"
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Coraz więcej podmiotów spełnia definicję instytucji obowiązanych, a tym samym posiada obowiązki związane z koniecznością weryfikacji kontrahentów i oceny ryzyka na potrzeby ustawy o przeciwdziałaniu praniu pieniędzy i finansowaniu terroryzmu. Naruszenie obowiązków wynikających z przepisów ustawy to szereg różnego rodzaju sankcji, w tym sankcji administracyjnych, pieniężnych (do 1.000.000,00 eur) oraz karnych (kara grzywny i/lub kara pozbawienia wolności od 3 miesięcy do 5 lat.)
PROGRAM
1. Ustawa o AML
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2. Instytucje obowiązane – definicja instytucji obowiązanej
3. Obowiązki instytucji obowiązanych
• Ocena ryzyka
• Środki bezpieczeństwa finansowego
• Szkolenie pracowników
• Zgłaszanie nieprawidłowości
• Wewnętrza procedura AML
• Raportowanie do GIIF
4. Sankcje
• Kary administracyjne
• Kary pieniężne
• Odpowiedzialność karna
"
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"
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["name"]=>
string(105) "Szczególne transakcje na gruncie VAT: refakturowanie VAT, czynności nieodpłatne i transakcje barterowe"
["content"]=>
string(6762) "CEL WEBINARU
Webinar przeznaczony jest dla osób chcących pogłębić swą wiedzę na temat refakturowania usług, transakcji barterowych oraz czynności nieodpłatnych na gruncie podatku od towarów i usług. Webinar odnosić będzie się do teoretycznych aspektów omawianych regulacji oraz problemów występujących w praktyce stosowania ww. instytucji.
PROGRAM
I. Refakturowanie usług
1. Definicja refakturowania w ustawie o VAT i Dyrektywie VAT – cechy charakterystyczne
2. Refakturowanie a inne instytucje prawne zbliżone do refakturowania
3. Kiedy refaktura, a kiedy nota? – odsprzedaż usługi a zwrot wydatków
4. Data sprzedaży, data powstania obowiązku podatkowego a data wystawienia faktury – problemy w przypadku refakturowania
5. Stosowanie stawek VAT właściwych dla danej czynności na refakturze w tym:
a) refakturowanie (m.in. mediów, kosztów transportu, kosztów ubezpieczenia) a problematyka świadczeń kompleksowych – ważne orzecznictwo NSA i TSUE),
b) refaktura usług noclegowych – SLIM VAT nowe regulacje od 1 stycznia 2021 r. w zakresie możliwości odliczenia podatku VAT od zakupu usług noclegowych w celu ich dalszego refakturowania.
6. Refaktury w interpretacjach podatkowych, orzecznictwie sądów administracyjnych oraz Trybunału Sprawiedliwości UE
II. Transakcje barterowe
1. Pojęcie transakcji barterowej
2. Podstawa opodatkowania
3. Stawka podatku
III. Czynności nieodpłatne
1. Czynności zrównane z opłatną dostawą towarów i odpłatnym świadczeniem usług
2. Określanie podstawy opodatkowania oraz udokumentowanie podstawy opodatkowania na fakturze
3. Wybrane problemy
a) darowizny
b) przekazania w ramach reprezentacji i reklamy
c) poczęstunek kontrahentów
d) przekazania na rzecz pracowników
e) imprezy integracyjne, okolicznościowe, jubileusze firmowe
f) nieodpłatne udostępnienie samochodu służbowego oraz telefonu służbowego na cele prywatne
g) prezenty o małej wartości (w tym zmiany wprowadzone od 1 stycznia 20201 pakietem SLIM VAT)
h) próbki.
"
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string(0) ""
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string(564) "
Czas trwania:
1 godzina 18 minut
Certyfikat:
TAK
Materiały:
TAK
"
}
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["content"]=>
string(6762) "CEL WEBINARU
Webinar przeznaczony jest dla osób chcących pogłębić swą wiedzę na temat refakturowania usług, transakcji barterowych oraz czynności nieodpłatnych na gruncie podatku od towarów i usług. Webinar odnosić będzie się do teoretycznych aspektów omawianych regulacji oraz problemów występujących w praktyce stosowania ww. instytucji.
PROGRAM
I. Refakturowanie usług
1. Definicja refakturowania w ustawie o VAT i Dyrektywie VAT – cechy charakterystyczne
2. Refakturowanie a inne instytucje prawne zbliżone do refakturowania
3. Kiedy refaktura, a kiedy nota? – odsprzedaż usługi a zwrot wydatków
4. Data sprzedaży, data powstania obowiązku podatkowego a data wystawienia faktury – problemy w przypadku refakturowania
5. Stosowanie stawek VAT właściwych dla danej czynności na refakturze w tym:
a) refakturowanie (m.in. mediów, kosztów transportu, kosztów ubezpieczenia) a problematyka świadczeń kompleksowych – ważne orzecznictwo NSA i TSUE),
b) refaktura usług noclegowych – SLIM VAT nowe regulacje od 1 stycznia 2021 r. w zakresie możliwości odliczenia podatku VAT od zakupu usług noclegowych w celu ich dalszego refakturowania.
6. Refaktury w interpretacjach podatkowych, orzecznictwie sądów administracyjnych oraz Trybunału Sprawiedliwości UE
II. Transakcje barterowe
1. Pojęcie transakcji barterowej
2. Podstawa opodatkowania
3. Stawka podatku
III. Czynności nieodpłatne
1. Czynności zrównane z opłatną dostawą towarów i odpłatnym świadczeniem usług
2. Określanie podstawy opodatkowania oraz udokumentowanie podstawy opodatkowania na fakturze
3. Wybrane problemy
a) darowizny
b) przekazania w ramach reprezentacji i reklamy
c) poczęstunek kontrahentów
d) przekazania na rzecz pracowników
e) imprezy integracyjne, okolicznościowe, jubileusze firmowe
f) nieodpłatne udostępnienie samochodu służbowego oraz telefonu służbowego na cele prywatne
g) prezenty o małej wartości (w tym zmiany wprowadzone od 1 stycznia 20201 pakietem SLIM VAT)
h) próbki.
"
["description"]=>
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string(564) "
Czas trwania:
1 godzina 18 minut
Certyfikat:
TAK
Materiały:
TAK
"
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Znaleziono 833 szkoleń