EYPoland’s implementation of EU ATAD 2 anti-hybrid measures enters into force from 1 January 2021
|Tax Alerts, Legislation & Policy, Na ...|Poland, European Union
From 1 January 2021, Polish regulations implementing the European Union (EU) Anti-Tax Avoidance Directive – ATAD 21 will enter into force. The purpose of the regulations is to prevent the exploitation of hybrid mismatches. Specifically, the regulations provide for non-deductibility of payments giving rise to a:
- Double deduction – where the same payment is deductible from the tax base in more than o…
