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Poland – one of the signatories of MLI

On 7 June 2017, an official ceremony of signing  the  Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (abbreviated name: MLI) was held in Paris.
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When a company in another country is used to avoid taxation – Minister of Finance explains


On 12 June 2017, the Ministry of Finance published on its website a warning before tax optimisation with the use of foreign companies in connection with regulations on the place of management.

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Burdensome master files

As of 1 January 2017, significant amendments were introduced to the regulations on the obligation of drawing up transfer pricing documentation. One of the many novelties is the necessity to prepare so-called ‘master file’ by selected taxpayers.
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