martes, 24 de enero de 2017

Poland changes corporate income tax rules target tax avoidance/evasion

Amendments to Poland’s Corporate Income Tax Act that will apply as from 1 January 2017 include changes to the taxation of in-kind equity contributions, the introduction of a share-for-share transaction anti-avoidance rule and the introduction of a beneficial ownership requirement for interest and royalties paid to EU and European Economic Area (EEA) companies to qualify for an exemption from withholding tax.

Details may be found in this Deloitte's alert.

No hay comentarios:

Publicar un comentario