Poland has published the Act of 4 April 2019 on amendments to the Act on the exchange of information with other countries and certain other acts, which includes amendments in relation to FATCA, the Common Reporting Standard (CRS), and Country-by-Country (CbC) reporting. With respect to CbC reporting, the amendments include changes in the definition of a group for CbC reporting purposes from:
- A capital group within the meaning of the accounting regulations for which consolidated financial st…