Starting from July 1, 2016 Poland introduced a new reporting obligation called Standard Audit File for Tax (in Polish: Jednolity Plik Kontrolny “JPK”). The implementation of the whole system shall last from July 1, 2016 until July 1, 2018 and is
Revolutionary changes in the area of tax deductible costs of corporate income tax taxpayers shall come into force in Poland on January 1,2018. According to the wording of amendment (which is already adopted in final wording), a limit will be
Starting from January 1, 2018, Polish regulations on thin capitalization are going to be amended. The two applicable methods for calculation of non deductible interest on financing (mostly loans), are going to be removed from the Corporate Income Tax Act.