On 14 June 2016 the Act from 13 May 2016 amending the Tax Ordinance and other acts (hereinafter referred to as the “Act”) has been published in the Journal of Laws. It radically modifies clause on avoiding double taxation (hereinafter referred to as the “Clause”). The new regulations will be effective as of 15 July 2016.
Assumptions of the Act
When the Clause may be applicable
Exemptions from the Clause
Consequences of recognition legal acts as evasion of tax
Who will apply the Clause?
Limitation of issuing the tax rulings and securing opinions