Publications

The beginning of this year saw the introduction of a new, and giving rise to much controversy and considerable concerns of the taxpayers and entities cooperating with them, institution – tax scheme reporting obligation (MDR – Mandatory Disclosure Rules).

The amended rules for collection and payment of the withholding tax (WHT) pose a considerable challenge to remitters of the tax, who had to prepare for the implementation of the new rules over a mere two months following their adoption.

The amendments to transfer pricing regulations, in force since 1 January 2019, include the introduction to the Polish fiscal system simplified settlement rules (the so-called safe harbour), which will be applicable inter alia to simple form of debt financing between related entities, i.e. loans, credit and bonds.