Poland - Income Tax Amendments in Poland: New Thin Cap Rules Effective 1 January 2015
- A. Kopec; M. Jamroży
- European Taxation, 2015 (Volume 55), No 5
- 29 April 2015
This note discusses the new Polish thin capitalization rules. The authors critically analyse the tax changes and highlight the practical limitations and possible implications of the new legal regulations on the tax deductibility of interest.