On 16 April 2024, Poland’s President has signed into law the legislation enacting the EU public country-by-country (CbC) reporting directive (EU Directive 2021/2101). This law will go into effect 14 days following its official promulgation. The new regulations will be applied for the first time to income tax reports for financial years commencing after 21 June 2024. Previously, The Parliament approved a law implementing public Country-by-Country (CbC) reporting in Poland in accordance with the requirements of Directive (EU) 2021/2101.
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