A customized draft act on the exchange of tax information with other states dated October 7, 2016 has been released on the websites of the Polish Government Legislation Center.
The Polish legislature has decided to move the regulations on CbC reporting from Art. 27 par. 6 of the Corporate Income Tax (CIT) Act to the act on the exchange of tax information with other countries with additional obligations to report certain information. The new rules are planned to come into force as of January 1, 2017.