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Poland Tax News

Poland - Quebec SSA Agreement set to enter into force on September 1st
Aug 17, 2018
Poland — Amendments to Corporate Income Tax Law and Individual Income Tax Law in force
Aug 14, 2018
Poland Publishes Updated List of Jurisdictions for CbC Exchange
Aug 08, 2018
Poland Lower House of Parliament Approves Pending SSA With Mongolia
Jul 30, 2018
The Netherlands Terminates Several Savings Tax Agreements in Respect of Aruba and Curaçao
Jul 27, 2018
Poland Publishes Draft Legislation Amending Transfer Pricing Rules
Jul 18, 2018
Poland Approves Pending SSA with Turkey
Jul 06, 2018
BEPS MLI in Force for Austria, Isle of Man, Jersey, Poland, and Slovenia
Jul 05, 2018
Poland Law for Supporting New Investments Published
Jun 29, 2018
Protocol to Tax Treaty between Belgium and Poland has Entered into Force
Jun 07, 2018
Poland Introducing VAT Split Payment System from July 2018
May 31, 2018
Poland to Replace Individual Tax Rulings With Group Rulings for Related Party Transactions
May 09, 2018
Chile Issues Circular on Activation of Interest and Royalties MFN Clauses by Tax Treaty with Japan
Apr 25, 2018
Poland Planning Changes to Minimum Tax on Commercial Real Estate
Apr 16, 2018
OECD Publishes New Transfer Pricing Profiles for 14 Countries
Apr 10, 2018
BEPS MLI Enters into Force on 1 July 2018
Mar 23, 2018
Poland Provides Extension for Transfer Pricing Documentation Deadlines
Mar 20, 2018
OECD Releases Third Batch of MAP Peer Review Results
Mar 13, 2018
Tax Treaty between Ethiopia and Poland has Entered into Force
Feb 15, 2018
Germany Concludes Negotiations for New Tax Treaty with Portugal an Amending Protocols to Tax Treaties with Denmark, Finland, and Poland
Feb 15, 2018
Poland Ministry of Finance Issues Guidance on Transfer Pricing Reporting Thresholds
Feb 12, 2018
European Commission State Aid Decision on Poland Retail Sales Tax Published
Feb 07, 2018
Poland Threshold for Reduced Tax Rate, Simplified VAT Regime, and Investment Incentive for Small Taxpayers in 2018
Feb 06, 2018
SSA between Mongolia and Poland Signed
Jan 31, 2018
Poland Threshold for Small Business Flat Tax Rate for 2018
Jan 30, 2018
Poland Increases Personal Tax Allowance for 2018
Jan 26, 2018
Barbados, Ivory Coast, Jamaica, Malaysia, Panama, and Tunisia Sign BEPS MLI; Poland Deposits Ratification Instrument
Jan 25, 2018
Poland to Introduce VAT Split Payment System from July 2018
Jan 23, 2018
Poland Publishes Social Security Basis Cap for 2018
Jan 22, 2018
U.S. Publishes CbC Exchange Arrangement with Poland
Jan 16, 2018
Ethiopia Ratifies Pending Tax Treaties with Morocco, Mozambique, Palestine, Poland, and the Slovak Republic
Jan 16, 2018
U.S. Signs CbC Exchange Arrangement with Poland, Confirms Signature Date with Spain
Jan 04, 2018
Poland to Delay Abolishing Social Security Contribution Basis Cap to 2019
Dec 14, 2017
Poland Publishes CbC Report Form, Updated CbC Notification Form, and Updated CbC FAQ
Dec 12, 2017
Poland's Expanded R&D Incentives Signed into Law
Dec 07, 2017
Poland Tax Reform Law Published in Official Gazette
Dec 01, 2017
Poland Suspends Retail Sales Tax until 2019
Nov 28, 2017
Poland to Abolish Social Security Contribution Basis Cap
Nov 14, 2017
Poland to Provide APA Relief in Respect of New Expense Deduction Limits
Oct 26, 2017
Polish Parliament Approves BEPS MLI
Oct 25, 2017
Poland Publishes New Fillable CbC Notification Form
Oct 24, 2017
SSA between Poland and Turkey Signed
Oct 20, 2017
Poland CbC Reporting Notification Form and Guidelines Published
Oct 19, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
Income Tax Amendment Bill Submitted to Polish Parliament
Oct 13, 2017
Poland Lower House of Parliament Approves BEPS MLI
Oct 10, 2017
Poland Issues Regulations on Elements of Required Transfer Pricing Documentation
Oct 03, 2017
Poland Revises Draft Legislation for BEPS-Related Tax Measures
Oct 02, 2017
Poland Planning to Expand Special Economic Zone Incentives Nationwide
Sep 25, 2017
Poland Approves Pending SSA with Israel
Sep 20, 2017
U.S. IRS Updates CbC Exchange Status Table to Include Negotiations Status
Aug 31, 2017
Poland Planning to Maintain Retail Sales Tax but Suspend Implementation to 2019
Aug 18, 2017
Poland Proposes Several BEPS-Related Tax Measures
Jul 14, 2017
European Commission Finds Poland's Retail Tax in Breach of State Aid Rules
Jul 03, 2017
Poland Issues Warning on Aggressive Tax Planning Using Foreign Registered Companies to Conduct Business in Poland
Jun 19, 2017
OECD Invites Comments for Third Batch of MAP Peer Reviews
Jun 12, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Poland Supreme Administrative Court Holds Services Paid for by Polish Residents Subject to Tax Regardless of where Performed
Jun 02, 2017
Poland Updates Tax Haven List
May 25, 2017
Poland to Implement VAT Split Payment System to Counter Fraud
May 23, 2017
Poland Planning Further Increase in R&D Tax Relief
May 22, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
CJEU Holds Property Transfer to Settle Polish Tax Debt Not Subject to VAT
May 15, 2017
Poland Planning Measures to Increase Tax Transparency and Reduce Fraud
Apr 03, 2017
Poland Publishes New Exchange of Information Law including New CbC Reporting Requirements
Mar 30, 2017
Polish Parliament Passes New Exchange of Information Law including for CbC Reports
Mar 14, 2017
CJEU Holds Restriction on Reduced VAT Rates for Digital Publications does Not Violate Principle of Equal Treatment
Mar 09, 2017
Poland Formally Suspends Retail Sales Tax until 2018
Jan 12, 2017
Poland 2017 Tax Measures for R&D Incentives, Investment Fund Exemption Restrictions, and VAT
Jan 10, 2017
Tax Treaty between Poland and Taiwan has Entered into Force
Jan 05, 2017
Poland Publishes Social Security Basis Cap for 2017
Jan 03, 2017
Update - Tax Treaty between Poland and Taiwan in Force
Jan 03, 2017
Poland Increases Personal Tax Allowance for Lower Income
Dec 14, 2016
SSA between Israel and Poland Signed
Dec 01, 2016
Belgium Approves Pending Protocols to Tax Treaties with Canada, Poland, and the UK
Dec 01, 2016
Poland to Implement New Exchange of Information Measures including for CbC
Nov 17, 2016
Poland to Suspend Retail Sales Tax until 2018
Oct 26, 2016
Tax Treaty between Poland and Taiwan Signed
Oct 26, 2016
Poland Plan Tax Exemption for REITs
Oct 24, 2016
Poland Draft Regulation to Suspend Retail Sales Tax
Oct 07, 2016
Poland's Draft Amendments to Polish VAT Law to Amend the VAT Law
Oct 06, 2016
Legislation Amending Poland's Individual and Corporate Income Tax Laws Published
Oct 05, 2016
European Commission Asks Poland to Implement Financial Account Information Exchange Rules
Oct 03, 2016
Protocol to Tax Treaty between Poland and South Korea to Enter into Force
Sep 29, 2016
European Commission Issues Injunction Suspending Poland's Retail Sales Tax Pending a State Aid Investigation
Sep 20, 2016
Poland Adopts Legislation including Reduced Tax Rate for Small Businesses, Clarification of Polish-Source Income and Anti-Avoidance Measures
Sep 13, 2016
Poland Council of Ministers Approves Increased R&D Incentives
Aug 29, 2016
Poland Intends to Negotiate Revisions to Tax Treaty with Thailand
Aug 29, 2016
Poland Intends to Negotiate New Tax Treaty with France
Aug 24, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
Poland to Negotiate Amending Protocols to Tax Treaties with Kuwait, Morocco, the Philippines and Spain
Aug 18, 2016
Tax Treaty between Brazil and Poland under Negotiation
Aug 17, 2016
Poland Enacts Retail Sales Tax
Aug 08, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
Poland Supreme Administrative Court Holds Thin Capitalization Rules Apply for Former Shareholders
Jul 12, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
Poland Further Delays Entry into Force of Law on Tax Administration
Jun 28, 2016
U.S. Senators Request Exchange of Information Amendments in Pending Treaties/Protocols
Jun 23, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Poland's New GAAR in Effect from 15 July
Jun 17, 2016
Poland Draft Law for the Exchange of CbC Reports, Tax Rulings and Other Information
Jun 14, 2016
Update - Poland's Proposed Retail Sales Tax
Jun 07, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Belgium Approves Protocol to Tax Treaty with Poland
Jun 06, 2016
Polish Parliament Approves new GAAR
Jun 03, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Polish Government Working on Amendments to Counter VAT Abuse
Apr 29, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Poland Considering VAT Changes to Ease Burden on Small Businesses
Mar 30, 2016
Tax Treaty between Bosnia and Herzegovina and Poland has Entered into Force
Mar 22, 2016
Poland Proposes Increased R&D Incentives, Reduced Tax Rate for Small Taxpayers, New Anti-avoidance Measures and Other Changes
Mar 18, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
Poland to Focus on Transfer Pricing Audits in Second Quarter of 2016
Mar 08, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
TIEA between Hong Kong and Poland under Negotiation
Feb 01, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
Poland Retail Sales Tax Proposed
Jan 28, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Poland's Proposed GAAR
Jan 26, 2016
Poland's Tax on Financial Institutions Signed into Law
Jan 21, 2016
Poland Publishes Social Security Basis Cap for 2016
Jan 19, 2016
Poland Issues 2016 Penalty Interest Rates for Late Tax Payments
Jan 13, 2016
Poland to Provide Interest Relief on Voluntary Transfer Pricing Adjustments for 2011 to 2015
Jan 08, 2016
Prior Lack of Information Exchange with Switzerland Limits Withholding Tax Exemption for Dividends from Poland
Jan 07, 2016
Poland Delays Entry into Force of Law on Tax Administration
Jan 05, 2016
Poland's Proposed Tax on Financial Institutions Approved by Lower Chamber of Parliament
Dec 30, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
Update - New Tax Treaty between Poland and Sri Lanka
Nov 20, 2015
U.S. Senate Foreign Relations Committee Approves Pending Tax Treaties and Protocols
Nov 16, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
Poland's New Transfer Pricing Legislation including CbC Reporting Requirements Signed into Law
Nov 10, 2015
Tax Treaty between the Philippines and Qatar has Entered into Force
Nov 09, 2015
Poland Adopts EU Parent-Subsidiary Directive Dividend Anti-Abuse Rule
Nov 05, 2015
U.S. Treasury Official Urges Senate to Pass Pending Tax Treaties and Protocols
Nov 02, 2015
Poland's Law and Justice Party Proposes VAT and other Tax Measures
Oct 30, 2015
Update - Poland's New R&D Incentives Signed into Law
Oct 27, 2015
New Tax Treaty between Poland and Sri Lanka Signed
Oct 13, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Polish Parliament Approves R&D Incentives
Oct 05, 2015
Poland's Lower Chamber of Parliament Approves Transfer Pricing Legislation
Sep 29, 2015
Polish Parliament Approves Tax Code Amendments Concerning Administrative and Compliance Matters
Sep 25, 2015
Poland Sets Maximum Property Tax Rates for 2016
Sep 04, 2015
Poland Expands Simplified Financial Reporting to Small-Undertakings
Aug 31, 2015
Update - Tax Treaty between Ethiopia and Poland
Aug 17, 2015
Poland's Council of Ministers Adopts Legislation to Implement Changes to the Parent-Subsidiary Directive, Savings Directive and Transfer Pricing Rules
Aug 12, 2015
New Polish Law on Tax Administration
Aug 11, 2015
Poland Expands VAT Reverse Charge for Several Goods
Aug 04, 2015
Poland's Political Parties Propose Tax Reform including VAT and Other Tax Changes
Jul 16, 2015
Tax Treaty between Ethiopia and Poland Signed
Jul 16, 2015
Poland Revises Proposed Transfer Pricing Documentation Rules
Jun 30, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Tax Treaty between Iran and Poland to be Amended
Jun 02, 2015
Poland Releases Draft Law including an Anti-Avoidance Rule for Participation Exemption
May 20, 2015
Poland Removes Six Jurisdictions from Blacklist
May 19, 2015
Poland Proposes New Transfer Pricing Rules including CbC Reporting
May 08, 2015
Poland to Delay GAAR Implementation
May 06, 2015
Tax Treaty between Ethiopia and Poland under Negotiation
May 01, 2015
Protocol to the Tax Treaty between Poland and the U.A.E to Enter into Force
Apr 28, 2015
Poland has Ratified Tax Treaty with Bosnia and Herzegovina
Apr 13, 2015
Poland's Proposed Changes to R&D Tax Treatment and Incentives
Mar 30, 2015
Luxembourg to Increase VAT Rate on E-Books While Other EU Countries Pushing to be Allowed to Use Reduced Rates
Mar 23, 2015
Poland Publishes Social Security Basis Cap for 2015
Feb 25, 2015
TIEA between the Cayman Islands and Poland has Entered into Force
Jan 22, 2015
TIEA between Bermuda and Poland to Enter into Force
Jan 12, 2015
Poland Reduces Interest Rate for Late Tax Payments
Jan 05, 2015
Poland to Draft New Tax Code and Introduce Interim Measures
Dec 15, 2014
Poland Issues Clarification on Proposed GAAR
Dec 05, 2014
SSA between Moldova and Poland has Entered into Force
Dec 03, 2014
SSA between Belarus and Poland under Negotiation
Dec 02, 2014
TIEA between the British Virgin Islands and Poland to Enter into Force
Nov 13, 2014
Amendment to Polish VAT Law Proposed to Limit Deductibility of Input VAT Attributed to Activities Outside the Scope of VAT
Nov 05, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Poland's VAT Mini One Stop Shop Available for Registration
Oct 09, 2014
Update - Poland's Law for Simplified Financial Reporting for Micro-Undertakings has Entered Into Force
Oct 09, 2014
Poland's 2015 Budget Presented to Parliament
Oct 03, 2014
TIEA between Poland and the Bahamas to Enter into Force
Sep 22, 2014
SSA between Poland and Moldova to Enter into Force
Sep 22, 2014
Poland Expands Transfer Pricing Rules to All Partnerships
Sep 18, 2014
Update - Poland's New CFC Rules and Thin Capitalization Rules Amendments Approved by Parliament
Sep 11, 2014
Poland's Hydrocarbon Tax and Amendments to the Mineral Extraction Tax Signed Into Law
Sep 08, 2014
Poland Ratifies TIEA With British Virgin Islands
Aug 18, 2014
Protocol to the Tax Treaty between Poland and Slovakia has Entered into Force
Aug 01, 2014
Individual Income Tax Agreement between Guernsey and Poland to Enter Into Force
Jul 31, 2014
Poland's Supreme Administrative Court has Ruled that SEZ Operating Permit Validity Dates not Applicable for Tax Exemption Benefits
Jul 30, 2014
Poland Issues Draft GAAR Bill
Jul 29, 2014
Update - Tax Treaty between Poland and Bosnia and Herzegovina Signed
Jul 24, 2014
Protocol to the Tax Treaty between Poland and India has Entered into Force
Jul 17, 2014
Malaysia Ratifies New Treaty with Poland
Jul 08, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Poland Approves TIEA with Bermuda
Jul 02, 2014
Poland Approves TIEA with the British Virgin Islands
Jul 02, 2014
Poland Approves TIEA with the Cayman Islands
Jul 02, 2014
Poland Approves Protocol to Tax Treaty with the U.A.E
Jul 01, 2014
New Thin Capitalization Rules Proposed in Poland
Jun 19, 2014
Poland's Lower Chamber of Parliament Approves Simplified Financial Reporting for Micro-Undertakings
Jun 16, 2014
New Tax Treaty between Poland and Sri Lanka to be Signed
Jun 11, 2014
Changes to Poland's LLC Rules
Jun 09, 2014
Changes to Poland's CFC Rules Proposed
Jun 06, 2014
Tax Treaty between Poland and Bosnia and Herzegovina Signed
Jun 06, 2014
Update - Poland Expected to Cut VAT Rate by 2016
Jun 04, 2014
Poland Approves Ratification of TIEA with Cayman Islands
Jun 03, 2014
New Tax Treaty between the U.S. and Poland sent to the U.S. Senate
May 21, 2014
Protocol to Tax Treaty between Poland and South Korea Ratified by Poland
May 16, 2014
Poland Ratifies Individual Income Tax Agreement With Guernsey
May 15, 2014
Poland Expected to Cut VAT Rate by 2017
Apr 24, 2014
Poland and Belgium Sign Tax Treaty Protocol
Apr 16, 2014
Tax Treaty between Poland and Malaysia Ratified
Apr 09, 2014
Poland's Pending Anti-Avoidance Provisions
Mar 28, 2014
Treatment of Business Restructuring Defined for Polish Transfer Pricing Rules
Mar 25, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Treaty between Poland and Singapore enters into force
Feb 01, 2014
Draft amendments to Tax Code published
Jan 01, 2014
Protocol to treaty between Poland and United Arab Emirates – details
Jan 01, 2014
Protocol to treaty between Poland and Korea (Rep.) – details
Dec 31, 2013
Protocol to treaty between Poland and United Arab Emirates signed
Dec 31, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
2014 income tax and VAT thresholds
Dec 02, 2013
Treaty between Canada and Poland enters into force
Dec 02, 2013
Protocol to treaty between Iceland and Poland enters into force
Dec 02, 2013
Protocol to treaty between Korea (Rep.) and Poland signed
Dec 02, 2013
Protocol to treaty between Poland and Slovak Republic – details
Dec 02, 2013
Protocol to treaty between Luxembourg and Poland enters into force
Nov 12, 2013
Protocol to treaty between Poland and Slovak Republic signed
Nov 12, 2013
Special economic zones extended until 2026
Sep 16, 2013
Amendments to transfer pricing guidelines come into force
Sep 16, 2013
Treaty between Malaysia and Poland – details
Sep 16, 2013
Treaty between Malaysia and Poland signed
Sep 16, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Draft Budget for 2014
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
CFC regime – draft Bill released for consultation
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Protocol to treaty between Norway and Poland enters into force
Jun 24, 2013
Protocol to treaty between Norway and Poland enters into force
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Introduction of general anti-avoidance rules announced
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Protocol to treaty between Poland and India – details
May 04, 2013
Tax agreement between Jersey and Poland enters into force
May 04, 2013
Treaty between United States and Poland – signing announced and details
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Protocol to treaty between India and Poland signed
Mar 25, 2013
Treaty between Poland and Singapore – details
Feb 10, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Deregulatory law under parliamentary debate
Feb 09, 2013
Protocol to treaty between Cyprus and Poland enters into force
Feb 09, 2013
Treaty between Poland and Singapore signed
Feb 09, 2013
Proposed amendments to Corporate Income Tax Act
Oct 23, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Treaty between Czech Republic and Poland enters into force
Sep 03, 2012
Protocol to treaty between Poland and Iceland – details
Sep 03, 2012
Protocol to treaty between Poland and Norway – details
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Budget for 2013
Jul 29, 2012
Protocol to treaty between Poland and Cyprus – details
Jul 29, 2012
Protocol to treaty between Luxembourg and Poland – details
Jul 29, 2012
Tax reliefs for national investment funds to be abolished
Jul 25, 2012
Treaty between Canada and Poland – details
Jul 25, 2012
Treaty between Poland and Saudi Arabia enters into force
Jun 03, 2012
Protocol to treaty between Malta and Poland enters into force
Feb 01, 2012
New tax treaty between Poland and Czech Republic – details
Dec 22, 2011
Protocol to treaty between Switzerland and Poland enters into force
Nov 24, 2011
Late payment interest rate increased
Jul 27, 2011
Protocol to treaty between Poland and Malta – details
May 12, 2011
Protocol to treaty between Denmark and Poland enters into force
Mar 14, 2011
Ministry of Finance announces increase of late-payment interest rate
Jan 09, 2011
Ministry of Finance proposes increase of late-payment interest: Draft Law adopted by Parliament
Oct 26, 2010
Treaty between Norway and Poland enters into force
Jul 17, 2010
Protocol to treaty between Switzerland and Poland signed and details
May 25, 2010
Treaty between Finland and Poland will enter into force
Mar 23, 2010
Treaty between Qatar and Poland enters into force
Mar 05, 2010
Treaty between Qatar and Poland enters into force
Feb 19, 2010
Protocol to treaty between Poland and Denmark signed and details
Jan 20, 2010
Protocol to treaty between Poland and Denmark signed and details
Jan 20, 2010
Treaty between Poland and Qatar – details
Dec 21, 2009
Treaty between Norway and Poland – details
Nov 20, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Treaty between Finland and Poland signed
Jul 16, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Treaty between Qatar and Poland ratified
Mar 16, 2009
Treaty between Qatar and Poland signed
Dec 24, 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Protocol to treaty between Austria and Poland approved by Austrian parliament
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Protocol to treaty between Poland and Austria approved by Polish parliament
Jul 27, 2008
New tax treaty between Poland and Finland – negotiations
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Implementation of EC Directive 2005/56/EC on Cross-Border Mergers
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
Protocol to treaty between Poland and Austria signed
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
Rulings regime amended
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Timing of withholding tax on interest earned by non-residents – new guidelines of the Minister of Finance
Mar 24, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
Amendments to Corporate Income Tax Act
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
New income tax treaty between United Kingdom and Poland enters into force
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Treaty between Poland and United Kingdom ratified
Jan 15, 2007
Amendments to Law on Special Economic Zones
Oct 14, 2006
Treaty between New Zealand and Poland enters into force
Sep 12, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
New tax treaty between Poland and UK signed – details
Aug 13, 2006
New rules on R&D incentive
Jul 11, 2006
Poland and New Zealand signed a first-time income tax treaty on 21 April 2005.
Jun 09, 2005
The new income and capital tax treaty and related protocol between Austria and Poland, signed on 13 January 2004, will enter into force on 1 April 2005. The new treaty generally applies from 1 January 2006.
Mar 17, 2005
The new income and capital tax treaty and protocol between Poland and Germany signed on 14 May 2003, entered into force on 19 December 2004. The new treaty generally applies from 1 January 2005.
Jan 19, 2005