Client Summa Linguae TechnologiesDirection India India Has been recognized as one of the most promising destinations outside the EU for Polish companies and more important markets for investments. Poland, in turn, is India's largest economic partner among the countries of Central Europe.* Working in the Indian market was an extremely valuable experience for us. We got to know a different business culture, learned how to communicate and what legal and financial barriers are there. Agata Kowalska: We have been advising Summa Linguae Technologies Since beggining, when it was still a small translation agency in Krakow. Over the following years, the company developer organically and through takeovers. We participated in All these transactions as a legal advisor. Years of cooperation and the trust that Summa Linguae Technologies Has placed in us,have resulted in a stock exchange debut and a great perspective for further development of the Company. How does evaluate the cooperation with our Law Firm Anna Pietruszka Chief Strategy Officer at Summa Linguae Technologies? Cooperation with CK Legal is an extremely dynamic process, carried out in a very high transparency of relations, with active listening from Agata Kowalska side and her team, and in great courage to undertake non-standard solutions. We are separated by kilometers and we are connected by #biznes.

Client - Summa Linguae TechnologiesDirection - India Partner CK Legal Agata Kowalska supported Summa Linguae Technologies transactions on the Indian market. She was prezent during the negotiations and at the closing of the transaction in Bengaluru (India). Is tere any common element of the business culture in Poland and India? In India, the kind of openness, hospitality and communicative nessis very similar to Polish culture in a positive sense. The people of India have huge freedom in establishing contacts, and this is a very important element of cooperation.

Client Summa Linguae TechnologiesDirection India We recently mentioned what surprised us in India from the point of view of business culture, during the transaction of one of our clients. And what is completely different in India than in Poland from the legal point of view?- Taxes and Tax Refunds. The process of integrating the company takes at least a year, an additional complication is the shifted fiscal year. The financial year in India begins on April 1 and ends on March 31. The same dates apply to corporate tax. All corporations must complete an income declaration by October 31, even ift they have suffered losses. In Poland, the fiscal year ends at the end of December.