Frontiers in tax. Polish edition - December 2015
Frontiers in tax. Polish edition - December 2015
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.
In this issue:
- Tackling tax avoidance as part of work undertaken by the OECD (BEPS) and the European Union
- Clause preventing abuse of the provisions of the Directive on the common system of taxation applicable in the case of parent companies and subsidiaries
- The issue of the admissibility of upward adjustment of the taxable revenue arising for the shareholders/stockholders to the market value of the contribution in kind when the share premium/“agio” occurs
- CIT exemption for investment funds from third countries
- The work of OECD on the BEPS Project and amendments to the Polish pharmaceutical law act and the risk of permanent establishment for foreign suppliers of medicines
Frontiers in tax. Polish edition - grudzień 2015
Frontiers in tax. Polish edition - grudzień 2015
Polish version
