Poland – GAAR draft legislation issued

ConstantinosInternational Tax0 Comments

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On 17 July the Polish government released draft legislation that, if enacted, would introduce a GAAR (General Anti-Avoidance Rule) into Polish tax law from 1 January 2016. Under the proposals, the tax authorities would have to prove that the principle purpose of an ‘artificial legal structure’ was tax avoidance and that, as a result, the taxpayer received a substantial tax benefit. In … Read More