• Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 7/25/2014

Poland - General anti-avoidance rule is proposed 

July 25:  The Polish government on 17 July 2014 released draft legislation that, if enacted, would introduce a general anti-avoidance rule (GAAR) into Polish tax law.

According to provisions in the draft bill, the Polish tax authorities would be authorized to re-determine a tax liability by disregarding a taxpayer’s use of artificial legal structures and by taking into account actual commercial activities and typical legal structures.

Under the proposals, the tax authorities would have to prove that the principle purpose of an artificial structure was tax avoidance and that, as a result, the taxpayer received a substantial tax benefit.

In addition, the GAAR rules would require that tax authorities justify that a typical legal structure is applicable in a given taxpayer situation and that the taxpayer could not invoke other important objectives or significant economic benefits behind such artificial legal structure.

The proposed effective date for the GAAR regime is 1 January 2016.

Read a July 2014 report(PDF 143KB) prepared by the KPMG member firm in Poland: New General Anti-Avoidance Rule in Polish Tax Law

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