Frontiers in tax is a quarterly tax publication which has been issued in Poland since February 2015.
The most recent issue of Frontiers in tax includes select changes in the area of tax law for the financial sector, including the evolving practice of the tax authorities relating to the functioning of the tax on certain financial institutions, as well as the new regulations on the exchange of tax information with other countries and taxation on investment funds in light of the amendment to the CIT Act. In the issue, you will also find information on the limitation of the VAT deductions for local government units.
In this issue:
The June issue includes the following articles: VAT deduction with the use of the (Pre-) pro rata in local government units
Evolving practice of tax authorities in relation to the functioning of taxation on certain financial institutions
Impact of the amendment to the VAT Act on the taxation of auxiliary services in the financial and insurance industry
Taxation of investment funds in light of the amendments to the CIT Act
Common Reporting Standard new regulations on the exchange of tax information with other countries