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Poland Planning to Introduce Tax Strategy Publication Requirement

17 September 2020

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Proposed Changes

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Poland

Poland's Ministry of Finance has proposed the introduction of a requirement for large companies to publish their tax policies and strategies, which will be based on the tax strategy publication requirements in the UK. The UK requirements include that information must be made publicly available on an annual basis concerning how tax risks are managed, a company's attitude to tax planning, the level of risk a company is willing to accept, and other information. The proposal for such public disclosure in Poland is meant to improve tax transparency and strengthen societal control over the actions of large companies, while providing...