On 14 June 2016, Poland published the law for the new general anti-avoidance rule (GAAR) in the Official Gazette. With the new GAAR ({News-2016-06-03/A/4- previous coverage}), the tax authorities are allowed to recharacterize or disregard certain transactions if it is determined that the main purpose of the transaction was to obtain a tax benefit. The new GAAR is effective from 15 July 2016 and may be applied in respect of any tax benefits received from that date, regardless of when the relat…