Tax Alert ? MDR Tax Schemes
A new list of territories and countries applying harmful tax competition
On March 1, 2021, an Announcement of the Minister of Finance, Funds and Regional Policy dated February 26, 2021 was published in the Monitor Polski on the announcement of the list of countries and territories indicated in the EU list of non-cooperative jurisdictions...
Companies may apply for tax interpretations in cases of regulations concerning information on tax schemes – another WSA ruling in this case
Once again, the Provincial Administrative Court (WSA) in its judgment (ref. I SA/Po 39/20) issued on 13 May this year confirms that the regulations concerning information on MDR tax schemes may be subject to individual interpretations. In the disputed case, the...
MDR instructions and internal procedure. Ways to reduce risk in meeting MDR obligations
As of 1 January 2019, as a result of the entry into force of the Act of 23 October 2018 amending the Personal Income Tax Act, the Corporate Income Tax Act, the Tax Ordinance Act and certain other acts, Chapter 11a Information on Tax Schemes was added to the Tax...
Eligible Beneficiary Criterion
The definition of the eligible beneficiary criterion is contained in Article 86a §4 of the Tax Ordinance. On the basis of this definition, the criterion of a qualified beneficiary is deemed to be met if: revenues or costs of the beneficiary, or the value of assets of...
30 September 2019 – a valid date also for reporting MDR tax schemes
As of 1 January 2019, the Act of 23 October 2018 amending the Personal Income Tax Act, the Corporate Income Tax Act, the Tax Ordinance Act and certain other acts (Journal of Laws of 2018, item 2193) entered into force. A new Chapter 11a - Information on tax schemes -...
Can a proxy sign MDR forms?
An attorney, appointed in accordance with the provisions of the Tax Ordinance, may provide information about tax schemes. The provisions of Chapter 3a of Section IV of the Tax Ordinance (hereinafter OP) will apply accordingly. Pursuant to Article 138 § 3 of the Tax...
Last call – 30 June 2019 – expires the deadline for reporting tax schemes by promoters
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...
MDR ? proper performance of the delayed mandatory disclosure rules between 1 March 2019 and 30 April 2019 qualified as a minor cases
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 Ministry of Finance has issued explanations concerning reporting of tax schemes
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...
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