OrbitaxIntroduction of general anti-avoidance rules announced
|Proposed Changes|Poland
The Minister of Finance (MF) announced to introduce comprehensive modifications to the Tax Code, which regulates the administration of taxes. The most significant changes that are proposed are as follows:
| - | General anti-avoidance rules (GAAR) are to be introduced aiming at counteracting avoidance of tax, with a particular focus on transactions and arrangements of artificial and abusive character, the only purpose of which is the obtaining of… |