Executive summary
The Polish Tax Code was supplemented with regulations imposing an obligation to report tax arrangements – the mandatory disclosure rules (MDR) regulations on 1 January 2019.
The Polish MDR regulations implement the European Union (EU) Directive 2018/822 of 25 May 2018 on the mandatory disclosure and automatic exchange of cross-border tax arrangements (the Directive or DAC6) and also impose further reporting requirements.
As the Polish legislation goes beyond the minimum …