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Poland Publishes Draft Ordinance Extending Initial Deadline for Exit Tax Declaration and Payment

|Proposed Changes|Poland
Poland

Poland's Ministry of Finance has published a draft ordinance extending the initial deadline for exit tax declaration and payment under new rules that were introduced as part of tax reform legislation for 2019.  The new exit tax rules, which are in line with the EU Anti-Tax Avoidance Directive, include that a transfer of assets of a company outside the territory of Poland or a transfer of tax residence so that a company will no longer be subject to unlimited tax liability in Poland …

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