The Ministry of Finance has published the positions of entities reported in public consultations on the draft law on the settlement of double taxation disputes and on the conclusion of prior price agreements. The current regulations concerning the rules of obtaining...
In March 2019, the JTPF issued a report on the use of profit distribution method (PSM) by related parties. The document explains the key issues concerning the application of PSM together with the description of the profit splitting mechanism. In order to gather useful...
As a rule, the deadline for fulfilling the obligation to submit information on the tax scheme is 30 days. This period is counted from the day following the date of making available, preparation for implementation or from the date of the first implementation step...
The Act amending the Act on Exchange of Tax Information with Other Countries and Other Acts supplements the provisions of the Tax Ordinance Act with regard to applying for an interpretation of tax law. The Act introduces an obligation for the applicant applying for an...
The Act Amending the Act on Exchange of Tax Information with Other Countries and Other Acts introduces changes regarding to country-by-country reporting (CbC). The Act currently awaits the signature of the President of the Republic of Poland and will enter into force...