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Draft amendments to Tax Code published

|Proposed Changes|Poland
Poland

On 19 December 2013, the Minister of Finance published draft amendments to the Tax Code, which aim to tighten the tax system to combat tax avoidance and increase the system's efficiency.
In addition to the measures previously reported, the draft introduces the following amendments:

- General power of attorney: a general power of attorney for legal proxies to represent taxpayers in all tax matters will be introduced. Currently, proxies must …