The Polish Ministry of Finance has reportedly decided to delay the implementation of a new general anti-avoidance rule (GAAR). The draft GAAR was introduced in 2014 and was to apply from 1 January 2016. However, given the criticism of the draft for being too vague in how the tax authorities would be allowed to apply the rule and the fact that Poland's previous GAAR was ruled unconstitutional in 2004, the Ministry of Finance will now prepare a new draft. Under the initial proposed draft, the GAAR would apply if a taxpayer uses an artificial legal structure with the primary purpose...