The provisions on reporting tax schemes in force since 1 January 2019 impose certain obligations on promoters in relation to the arrangements that were implemented as early as 2018. The deadline for reporting tax schemes is 30 June 2019: cross-border, for which the...
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...
As announced, by the end of January, the Ministry of Finance issued explanations concerning reporting of tax schemes. The tax explanations published yesterday evening (hereinafter: explanations) concern the application of the provisions related to the obligation to...