Poland-OECD: Poland submits MLI instruments of ratification

Poland's Senate is examining draft legislation to implement two EU directives on administrative cooperation in taxation — DAC8 and DAC9 — following its approval by the Committee on Budget and Public Finance on 18 February 2026. Poland, along

Guernsey Revenue Service has released Bulletin 2026/1 on 23 January 2026, setting out the lists of reportable and participating jurisdictions applicable to the 2025 and 2026 reporting periods under the Common Reporting Standard (CRS) for the

Poland's Supreme Administrative Court has ruled that companies using the deferred corporate income tax regime must comply with transfer pricing rules, including Local File documentation requirements. This ruling details a judgment from the

The OECD published new materials on 17 February 2026 to assist with the rollout of Amount B under Pillar One, which provides a simplified transfer pricing framework for baseline marketing and distribution activities. The release includes updated

The OECD released an updated version of its Carbon Pricing and Energy Taxation Database on 16 February 2026. The database monitors energy taxation and carbon pricing trends across multiple jurisdictions worldwide and has been expanded to cover

Poland has modernised its National e-Invoice System (KSeF) through two major developments: expanded login capabilities launched on 14 February 2026, and a comprehensive manual update for KSeF 2.0. Streamlined access through multiple