Poland’s VAT changes effective in 2014

13 December, 2013

Poland’s value added tax (VAT) law changes that is effective from 1 January 2014. Changes to the date when VAT liability arises (the tax point); a new definition of the taxable base; new rules for input VAT deductions; new provisions in relation

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Canada and Poland –Tax treaty enters into force

18 November, 2013

Poland and Canada was signed income tax treaty on 14 May 2012, which was replaces income tax treaty from 1987. This tax treaty entered into force on 30 October 2013 and the effective date of treaty provisions are contained in Article 27. The treaty

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Korea (Rep.) – Poland: protocol treaty signed

06 November, 2013

Korea (Rep.) and Poland signed a  protocol treaty to the Korea (Rep.) on 22 October 2013. Among other changes the protocol updates Article 9 of the original treaty in respect of associated enterprises and adds a new article to the treaty relating

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Guernsey and Poland: Signed a tax agreement

04 November, 2013

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

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Protocol to treaty between Iceland and Poland enters into force

04 November, 2013

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

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Poland: Transfer pricing for business restructurings

10 September, 2013

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

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Poland: Parliament rejects proposal for tax relief

27 August, 2013

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

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Malaysia signs new DTA with Poland

01 August, 2013

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

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Poland: Amendments on transfer pricing guidelines come into force

28 July, 2013

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

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Poland: Hydrocarbon tax from 2020

08 July, 2013

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

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ECJ gives a preliminary ruling on the place of supply of storage services

08 July, 2013

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

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Poland: Amendment on the Advance Pricing Agreements

18 June, 2013

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

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Poland – Reviewed tax haven list, transfer pricing documentation

18 March, 2013

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

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Poland – Changes to transfer pricing documentation, thin capitalization rules

05 March, 2013

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

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Treaty between US and Poland signed

24 February, 2013

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,

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Income Tax Treaty between Poland and Singapore

19 December, 2012

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

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Polish President ratifies Protocols amending Poland’s DTAs with Iceland and Luxembourg

29 November, 2012

On November 16, 2012, Polish President Bronislaw Komorowski ratified Protocols amending Poland's double taxation agreements (DTAs) with Iceland and

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Singapore and Poland Sign Enhanced DTA

08 November, 2012

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

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