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15 January 2016

Polish Government publishes draft amendments to Tax Code including new GAAR provision

At the end of December 2015, the Polish Ministry of Finance published a draft of the proposed amendments to the Tax Code (the Proposal). The most significant change is an introduction of a General Anti-Abuse Rule (GAAR), which is intended to prevent the creation and use of artificial legal constructs to avoid payment of tax in Poland.

A Tax Alert prepared by Ernst & Young Poland, and attached below, provides additional details.

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ATTACHMENT

Document ID: 2016-0106

 

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