Poland Tax News
Final Report on Improving the Resolution of Tax Treaty Disputes
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Report on Attribution of Profits to PEs released
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
New income tax treaty between United Kingdom and Poland enters into force
Amendments to Corporate Income Tax Act
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Treaty between Poland and United Kingdom ratified
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Amendments to Law on Special Economic Zones
Treaty between New Zealand and Poland enters into force
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
New tax treaty between Poland and UK signed – details
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
New rules on R&D incentive
Poland and New Zealand signed a first-time income tax treaty on 21 April 2005.
The new income and capital tax treaty and related protocol between Austria and Poland, signed on 13 January 2004, will enter into force on 1 April 2005. The new treaty generally applies from 1 January 2006.
The new income and capital tax treaty and protocol between Poland and Germany signed on 14 May 2003, entered into force on 19 December 2004. The new treaty generally applies from 1 January 2005.
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