Along with the development of technology, which gives us more and more opportunities, the risk of cyber-attacks on our personal data is also growing. Hackers are using more and more sophisticated methods of compromising security to achieve their goal. One of the forms of cybercrime is spoofing, i.e. a group of attacks on ICT systems consisting in impersonating another element of the IT system, the effect of which is achieved by placing prepared data packets on the network or incorrect use of protocols.
Spoofing definition
The term “spoof” dates back over a century and refers to any form of trickery. However, today it is mostly used when talking about cybercrime. Spoofing is the act of disguising a communication from an unknown source as being from a known, trusted source, which can apply to emails, phone calls, and websites, or can be more technical, such as a computer spoofing an IP address, Address Resolution Protocol (ARP), or Domain Name System (DNS) server. It can be used to gain access to a target’s personal information, spread malware through infected links or attachments, bypass network access controls, or redistribute traffic to conduct a denial-of-service attack. Also it is a good way to gains access to someone’s device in order to execute a larger cyber-attack. Successful attacks can lead to infected computer systems and networks, data breaches, and loss of revenue – all liable to affect the organization’s public reputation. In addition, spoofing that leads to the rerouting of internet traffic can overwhelm networks or lead customers to malicious sites aimed at stealing information or distributing malware.
Costs from related parties will not be allowed as tax costs. This will happen when these costs meet the statutory definition of the so-called “hidden dividend”. The Polish New Deal introduces so far unknown concept of “hidden dividend”. The act in art.16 sec. 1d indicates that certain costs constitute a “hidden dividend” if:
the amount or timing of those costs is in any way dependent on the taxpayer making a profit or on the amount of that profit; or
a prudent taxable person would not incur such costs or could incur lower costs in the case of comparable supplies performed by a person not connected, within the meaning of Article 11a(1)(3), with the taxable person, whereby in determining those costs the provisions of Articles 11c and 11d shall apply mutatis mutandis, or
these costs include remuneration for the right to use assets which were owned or co-owned by a partner (shareholder) or an entity related to a partner (shareholder) before the creation of the taxpayer.
The provisions being introduced aim to end the practice of extracting profits from companies. However, if an entity makes a gross profit and the costs associated with transactions with related parties do not exceed its value, the provisions will not apply.
The Polish Ministry of Finance on 20 October 2021 issued a specification for the National e-Invoicing System (NeIS), providing tips for software developers wishing to integrate their programs with NeIS (API). This specification is not a source of law, but is only a set of guidelines for developers. The NeIS test environment website (https://ksef-test.mf.gov.pl/) does not contain a graphical user interface for uploading or downloading invoices. It contains material intended for IT departments working on integration with NeIS. This address is also used by the published API. The logical structures used by the API, the OpenApi (formerly Swagger) documentation and editor, and the test environment public key have been made available. For the time being, no descriptive interface specification has been published, as was the case for e-Declaration or the Single Control File. It has been indicated that the test version will use self-generated signatures and seals for authorisation in NeIS, the test version does not offer authorisation via the Trusted Profile and token at this point. Invoices will be submitted using the API provided in batch or interactive mode. An Official Delivery Certificate will be available with a list of invoices sent in a batch packet or during an interactive session. The provided service will verify the correctness of the sent invoices with the working version of the XSD schema. The API introduces permissions that can be assigned to a system user. A privilege management facility is provided that will allow to view, grant and revoke privileges. The types of roles available in the process are also indicated. It is worth noting that the message states that it is planned to make the use of e-Invoice mandatory for entrepreneurs in Poland from 2023.
PLATFORMS THAT IMPLEMENT THE E-INVOICING OBLIGATION IN B2G IN THE EU – DIRECTIVE 2014/55/EU
In Europe, the milestone made towards electronic invoicing is April 18, 2019, was the deadline for EU member states to implement Directive 2014/55/EU. As of this date, government entities are required, at least in the area of public procurement, to be ready to receive structured electronic invoices from their suppliers.
Instead of a restrictive or uncomfortable dictate imposed by a European central authority, public and private organizations of all sizes are finding that Peppol provides greater security, reduced costs and fewer manual processing errors.
One World Trade Center – KG Legal’s new office in New York (International Branch)
KG Legal’s office in New York: One World Trade Center, 85th Floor, New York, NY 10007, USA
KG LEGAL KIEŁTYKA GŁADKOWSKI has its address in New York, which allows direct contact and exchange of information with international Clients of the Polish law firm operating in Poland and investors from the United States, among others under the Istart1 program.
KG LEGAL KIELTYKA GLADKOWSKI has launched a new programme of accelerating international capabilities of our law firm. As a separate branch named iSTART1 (https://www.istart1.com), based in the Lower Manhattan at One World Trade Center, 85th Floor, New York, NY 10007, USA, we have differentiated our aim to develop our international legal assistance in two fields. There are two groups of our global services related therewith: on the one hand, there is transaction advisory assistance (we advise on the content of contracts, how to secure payments and the rules of international acquisition and merger of companies); and on the other hand, we offer investment advisory services. We promote cooperation between start ups and venture partners and assist in serving their transactions. These two types of services have one common goal in the form of acceleration of business (this is always the primary goal of our services).
