Kinga Baran Partner, Head of Tax Advisory
Kinga is a certified tax advisor and an acknowledged expert in the field of Value Added Tax. She gained her experience working for many years in one of the biggest tax law offices, also as Director of Direct Tax Department. She earned a law degree with distinction at the University of Warsaw.
Kinga had a contribution to preparation and verification of tax law assessments, also for the Polish government. She also prepared and supervised redaction of pleadings for clients in litigation with the tax authorities, including representing them before the Supreme Administrative Court. She took part in tax audits of the biggest commercial companies on the Polish market, gaining a great expertise and practical knowledge.
Her extensive experience in national and international taxes covers i.e. :
- Mergers & Acquisitions (sell- and buy-side tax due diligence, deal structuring, contract reviews)
- Polish and international corporate tax practice particularly in the fields of national and cross-border structuring (acquisition and financing structures) post-deal integration (transformations, mergers, de-mergers), reorganization, liquidation.
- Tax litigation (representation of taxpayers before federal and cantonal tax authorities and tax courts)Transfer Pricing (Coordination of advisory on TP issues between related entities, overseeing verification of the TP documentation and agreements between related parties, assistance during tax audits relating to intercompany transactions.)
For many years Kinga has been giving lectures on the Value Added Tax, including specialized trainings dedicated to different industries and business. She is the author of several books and publications in the field of tax law that appeared among others in Rzeczpospolita, Gazeta Prawna and Finanse Komunalne.
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Insights
- Entry into force of the global minimum tax (Pillar 2)
- Corporate Income Tax Adjustment for 2018 – final opportunity to recover overpaid tax
- Another ruling by the Minister of Finance regarding exemption from withholding tax
- Facilitating the exemption of dividends from withholding tax
- CEE and Central Asia Tax & Payroll Newsletter October 2024
- First settlement of the minimum income tax
- Obligation to publish information on implemented tax strategy
- Forvis Mazars Central and Eastern European tax guide 2024
- CEE Tax & Payroll Newsletter 06/2024
- KSeF shall become mandatory from 2026
- New obligations for international and domestic groups - the global minimum tax
- CEE Tax & Payroll Newsletter March 2024
- Minimum tax (CIT)
- Mandatory e-invoicing postponed (VAT)
- Slim VAT 3 package - changes starting July 1, 2023.
- CEE Tax & Payroll Newsletter 3/2023
- Mazars Central and Eastern European Tax Guide 2023
- CEE Tax & Payroll Newsletter 2/2023
- Webinar: Obowiązkowe e-fakturowanie (KSeF)
- CEE Business Meeting – Accounting & Tax Update
- Mandatory e-invoices system (KSeF)
- CEE Tax & Payroll Newsletter 1/2023
- The date of entry into force of the obligation to issue e-invoices via KSeF has been postponed
- Transfer Pricing: CBC-P for financial year 2022 should be submitted by March 31st, 2023
- Research and Development relief
- The deadline for publishing the 2021 tax strategy for most taxpayers ends at the end of 2022.
- Change in the provisions on the documentation obligation in the field of transfer pricing
- Mandatory e-invoicing starting from 1 January 2024
- Exchange rate applied to corrective invoices
- CEE Tax & Payroll Newsletter 2/2022
- Transfer pricing: Continuation of the COVID facilitations and more time to meet the transfer pricing obligations for 2021
- Mazars Central and Eastern European Tax Guide 2022
- Doing M&A in the Americas
- Business and taxation guide to Poland
- CEE Tax & Payroll Newsletter 1/2022
- The deadline for submitting the information on the structure of real estate companies
- CIT - Draft Directive on 22 December 2021, known as the anti-tax avoidance Directive III ("ATAD III")
- Parliament Resolution: directions for development of EU VAT system
- New National System of e-Invoices (KSeF)
- Significant changes in taxation of employees in Poland
- Introduction of tax incentives for individuals to settle in Poland
- Webinar: Polski Ład w PIT – praktyczny przewodnik po zmianach obowiązujących od 1 stycznia 2022 r.
- Publication of a tax strategy until the end of December 2021
- Webinar: Polski Ład w CIT – praktyczny przewodnik po zmianach obowiązujących od 1 stycznia 2022 r.
- Transfer Pricing December deadline for TPR-C / expiration of 2017 benchmarks
- Calculation of personal income tax on employee and entrepreneur - what to choose for 2022
- New R&D relief/retention of PIT advances/introduction of new products to the market
- Sustainability for privately owned businesses
- Doing M&A in Western Europe: Tax traps and structuring opportunities
- Possibility to create a VAT Group in Poland
- CEE Tax & Payroll Newsletter 2/2021
- Polish Deal - changes to Personal Income Tax regulations from 2022
- Polish Deal – a package of tax changes starting 2022
- Electronic delivery
- New VAT settlement starting October
- Webinar | Managing your VAT costs
- Mazars’ flagship conference - Set for change: tax transparency, a way towards sustainability
- Let’s talk luxury – the Mazars podcast about the luxury business model makeover
- New confirmation of EU supply of goods - 0% VAT
- Obligation to apply new codes in SAFT_VAT (JPK_VAT) starting from the VAT settlement for July 2021
- Mazars Central and Eastern European Tax Guide 2021
- Webinar | To buy or to rent? Warehouses and logistics - legal, tax and insurance aspects
- DAC6 one year later: First observations and long-run implications webinar
- New VAT rules
- CEE Tax & Payroll newsletter 1/2021
- CEE Tax & Payroll Newsletter
- Notional Interest Deduction in Polish corporate income tax (CIT)
- Obligation to prepare and publish information on the execution of tax strategy
- 30 days to reclaim interest on Intra-Community Acquisition of Goods and on importation of services
- E-commerce corporate development strategies in Poland
- Fuel cards
- Limitation of the abolition relief
- Intangible services - limitation of tax costs
- Reduction VAT from unpaid invoices
- Real estate company tax
- Simple Local And Modern VAT (SLIM VAT) already in force
- Transfer pricing 2020
- Doing M&A in CEE: Tax traps and structuring opportunities
- Global Tax Webinar Series
- MAZARS CENTRAL AND EASTERN EUROPEAN TAX GUIDE 2020