Poland - 2011 Income Tax Amendments
- T. Lewicki
- European Taxation, 2011 (Volume 51), No 4
- 16 February 2011
This article outlines significant corporate and personal income tax amendments that were recently adopted by the Polish legislator with effect from 1 January 2011. Whilst the overview primarily focuses on amendments affecting cross-border dealings and company reorganizations, the author also analyses whether or not the newly enacted regulations contribute to a more EU law compliant and coherent tax system and attempts to identify potential controversies that may arise due to the new laws.