Poland - Amended Thin Capitalization Rules
- K. Lasiński-Sulecki
- International Transfer Pricing Journal, 2015 (Volume 22), No 3
- 22 April 2015
Major changes to the corporate income tax law were introduced on 1 January 2015. These changes, which are generally aimed at reducing possibilities of tax avoidance, include thin capitalization rules. The new rules are more complex and restrictive than those that were in force until the end of 2014.