Ewelina’s main area of competence is advising on corporate income tax, including general issues related to CIT, the application of provisions on transfer pricing, as well as tax reliefs and exemptions, with particular emphasis on R&D relief and exemptions granted to entrepreneurs operating in the territory of special economic zones and within the Polish Investment Zone.
In the scope of chosen projects, Ewelina:
- supported clients on the on-going basis in solving tax issues, that means both in resolving individual doubts as well as in a comprehensive analysis of the tax consequences of complex and complicated transactions;
- supported clients, including international capital groups in the process of planning and implementation of investment in Poland in connection with applying for permit for conducting business activities within the territory of special economic zone;
- was responsible for the processes of identification of R&D activities in manufacturing companies, advised on the correct methodology for determining eligible costs of this activity and keeping records;
- has conducted numerous reviews of CIT settlements, including those in companies based within the territory of SEZ aimed at the identification of risk of questioning the tax settlements and potential areas for increasing tax effectiveness;
- has conducted numerous training courses/ workshops on CIT, transfer pricing and tax aspects of conducting business activities within the territory of SEZ;
- has been involved in processes for evaluating the correctness of settlement models in capital groups, including those concerning amendments to transfer pricing policies in those groups;
- has been involved in preparing transfer pricing documentations and comparative analyses;
- has supported clients in the processes of obtaining the real estate tax exemption (under the regional aid and de minimis aid).
Ewelina has advised Polish and multinational companies from various industries, in particular manufacturing industry, including the automotive.