Poland defers MDR deadlines for cross-border and other tax arrangements
Executive summary
The Polish Tax Code was supplemented with regulations imposing an obligation to report tax arrangements – the mandatory disclosure rules (MDR) regulations on 1 January 2019.
The Polish MDR regulations implement the European Union (EU) Directive 2018/822 of 25 May 2018 on the mandatory disclosure and automatic exchange of cross-border tax arrangements (the Directive or DAC…
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