Guernsey and Poland: Signed a tax agreement
The Guernsey - Poland Individual Income Tax Agreement (2013) was signed, in London, on 8 October 2013. This agreement relates to certain income of individuals under the income tax of Guernsey and the personal income tax of Poland. The agreement
See MoreProtocol to treaty between Iceland and Poland enters into force
The amending treaty protocol signed on 16 May 2012, to the Iceland and Poland Income and Capital Tax Treaty (1998) entered into force on 23 August 2013, . The protocol generally applies from 1 January
See MorePoland: Transfer pricing for business restructurings
Poland’s Finance Ministry issued decrees that bring the transfer pricing provisions of Poland’s tax law into line with international transfer pricing standards on September 3, 2013 and the decree effective from 18 July 2013. The decrees
See MorePoland: Parliament rejects proposal for tax relief
The parliament of Poland voted against the proposal of changes in the Law on Freedom of Establishment exempting start-up entrepreneurs from the obligation to pay income tax and social security contributions on 12 July
See MoreMalaysia signs new DTA with Poland
Malaysia has signed a new income tax treaty with Poland on 8 July 2013; the new treaty will replace the current 1977 Malaysia-Poland Treaty. The new treaty will enter into force in the tax year just following the calendar year in which the approval
See MorePoland: Amendments on transfer pricing guidelines come into force
The amendment of the Transfer Pricing Ordinance was published in the Official Journal No. 768/2013 on 3 July 2013, in a decree of Poland’s Ministry of Finance.The decree implements the provisions of the 2010 OECD Transfer Pricing Guidelines for
See MorePoland: Hydrocarbon tax from 2020
Poland’s environment ministry has changed its proposal on hydrocarbon law which is concerns of companies exploring for shale gas. The ministry has selected to push ahead with its plans to create NOKE, a state-controlled company that will take up
See MoreECJ gives a preliminary ruling on the place of supply of storage services
RR Donnelly Global Turnkey Solutions Poland supplied services related to the storage of goods to companies located inside and outside the EU. The Polish government considered that the services were liable to VAT in Poland because they were services
See MorePoland: Amendment on the Advance Pricing Agreements
Poland’s Ministry of Finance proposed changes on 11 June 2013 that might amend the provisions concerning advance pricing agreements (APAs) if sanctioned. Changes in the APA - Extended the scope of transactions to APAs by repealing current law
See MorePoland – Reviewed tax haven list, transfer pricing documentation
Poland’s Ministry of Finance proposed to change the rule and regulation containing the list of countries and territories that are identified as applying “harmful tax competition on March 8 2013”. After finalizing the changes the Polish
See MorePoland – Changes to transfer pricing documentation, thin capitalization rules
Legislation to expand the scope of Poland’s corporate income tax law is intended to be effective in 2014. The provisions of the legislation released on February 18, 2013 include changes to the transfer pricing documentation and thin capitalization
See MoreTreaty between US and Poland signed
United States has signed an Income Tax Treaty (2013) with Poland on 13 February 2013 which will replace the existing agreement, signed 1974. The new treaty provides for reductions in withholding taxes on cross-border payments of dividends,
See MoreIncome Tax Treaty between Poland and Singapore
Poland and Singapore signed an Income Tax Treaty on 4 November 2012. The treaty which is not yet in force was concluded in both the Polish and English languages, each text having equal authenticity. The treaty generally follows the OECD Model, with
See MorePolish President ratifies Protocols amending Poland’s DTAs with Iceland and Luxembourg
On November 16, 2012, Polish President Bronislaw Komorowski ratified Protocols amending Poland's double taxation agreements (DTAs) with Iceland and
See MoreSingapore and Poland Sign Enhanced DTA
On November 4, 2012, Singapore and Poland signed an enhanced double taxation agreement (DTA), which also incorporates the internationally-agreed standard for exchange of information for tax purposes. The DTA was signed on the occasion of the visit
See MorePoland’s lower house of parliament approves law to ratify DTA with Canada
On October 10, 2012, Poland's lower house of parliament approved a law that would ratify the pending double taxation agreement (DTA) and an accompanying Protocol the nation signed with
See MoreCanada and Poland signed a Protocol to amend the existing DTA
On May 14, 2012, Canada and Poland signed a Protocol to amend the existing 1987 double taxation agreement (DTA). The Protocol in particular lowers the rates of withholding tax applicable under the
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