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Mandatory reporting of tax schemes (MDR)

19.12.2018

Authors:
Artur Nowak
Joanna Wierzejska
Krzysztof Dyba
Grzegorz Sprawka

On 14 November, the President of the Republic of Poland signed an amendment to the Tax Code implementing Council Directive (EU) 2016/1164. The changes, which come into effect on 1 January 2019, include the introduction of the requirement to disclose tax schemes (mandatory disclosure rule). This imposes a number of new obligations on business entities using the services of, inter alia, tax advisers, advocates, attorneys-at-law, financial institutions, or carrying on other activities that could lead to tax advantages being achieved. Consequently, some areas of tax and legal advice could require verification in terms of whether the reporting requirement under the new provisions arises.  

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