
In this issue of Frontiers in tax, we will present selected changes implemented in the Polish legal system that undoubtedly affect the reality of doing business in Poland. In addition, we will have a look at the important judgment of the Supreme Administrative Court which deals with the admissibility of an upward adjustment of the taxable revenue arising for the shareholder to the market value of the contribution in kind when the share premium (agio) occurs. We will present the current standpoint of the Polish tax authorities with regard to tax exemption of thirdcountry investment funds, and we will describe the changes in pharmaceutical law that affect the risk of arising of a permanent establishment in Poland for distributors of medicinal products.
Polish version