Poland - New CFC Regime: Yet Another Tax Measure Implemented To Tighten the Polish Tax System
- M., van Doorn-Olejnicka
- European Taxation, 2015 (Volume 55), No 8
- 26 June 2015
This note provides a detailed description of the new CFC regime that has been introduced into the Polish legislation, including a discussion regarding its compatibility with EU law and a comparison of the CFC regime with those of other countries.