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Clifford Chance

Clifford Chance


Thin capitalisation and CFC taxation in Poland – guideline to new CIT rules

12 January 2015

Recent changes in thin capitalisation and controlled foreign company ("CFC") taxation are among the most important tax issues which will influence the structure and financing of capital groups operating in Poland. This briefing gives a summary of the changes which came into force on 1 January 2015.

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