Clifford Chance
Information on tax schemes
8 April 2019
On 1 January 2019 amendments to the Act on Personal Income Tax, the Act on Corporate Income Tax and the Tax Ordinance Act came into force (the "Act"), which introduce, inter alia, mandatory disclosure rules). The Act implements into Polish law Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements.
