Poland – 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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