Executive summaryOn 5 February 2020, a government draft bill was submitted to the Polish Parliament to amend MDR provisions that have been in force in Poland since 1 January 2019. According to the draft bill, the cross-border tax arrangements to be reported by 31 March 2020 by all obliged entities, i.e., promoters/beneficiaries/service providers must be re-submitted to the tax authorities in the amended Mandatory Disclosure Rules (MDR) form, which will be published by the Ministry of Finance.In addition, Tax Arrangement Numbers (TAN) issued for cross-border arrangements before 1 April 2020 will be annulled by virtue of the new law.The draft bill...