On 12 June 2017, Poland's Ministry of Finance issued a warning notice on aggressive tax planning through the use of foreign registered companies to conduct business in Poland, and the application of place of effective management rules and the general anti-avoidance rule (GAAR) introduced in July 2016. In particular, the warning addresses arrangements where a Polish natural or legal person has registered a company in foreign country through which revenue is only taxed in the other country. Th…