Frontiers in tax is a quarterly tax publication which has been issued in Poland since February 2015.
In the latest issue of the Frontiers in tax magazine the authors cover selected recent changes in the tax law, including the new post-BEPS reality and the increasing importance of the economic justification of transactions. In the March issue of the magazine the authors also examine the amendments in the regulations regarding the R&D grants and the uncertainties associated with the application of the clause against tax evasion to advantages obtained before its entry into force.
In this issue:
The post-BEPS reality – what to be prepared for?
The economic justification of transactions is gaining importance
Uncertainties associated with the application of the general antiavoidance rule (GAAR) to advantages obtained before its entry into force
R&D tax credit – amendments without dispelling the doubts