Polish Parliament Passes New Exchange of Information Law including for CbC Reports

After considering amendments from the Senate, the Polish Sejm (lower house of parliament) gave final approval for the Law on the exchange of tax information with other countries on 9 March 2017. The Law was sent to the president for signature on 10 March and is pending publication in the Official Gazette.

The Law includes measures to comply with the provisions of Council Directive (EU) 2016/881 on the exchange of CbC reports and Council Directive (EU) 2015/2376 on the exchange of cross borde…