Advisory regarding General Anti-Avoidance Rules (GAAR) | KPMG | PL

Advisory regarding General Anti-Avoidance Rules (GAAR)

Advisory regarding General Anti-Avoidance Rules (GAAR)

Advisory regarding General Anti-Avoidance Rules (GAAR)

Advisory regarding General Anti-Avoidance Rules (GAAR)

The Polish government intends to incorporate into the Polish legal system provisions which would allow the tax authorities to question the tax consequences of transactions carried out primarily in order to achieve a tax benefit.

Due to the controversies relating to the planned GAAR provisions and far-reaching implications of adopting such a clause by the tax authorities we offer our Clients the following services:

  • overview of the current and planned tax structures / restructurings in light of the GAAR;
  • preparation of applications for a securing opinion.
     

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