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Poland to Replace Individual Tax Rulings With Group Rulings for Related Party Transactions

|Proposed Changes|Poland
Poland

Poland's Ministry of Finance is finalizing a draft bill for the amendment of the rules regarding tax rulings, including the introduction of a group tax ruling procedure that entails greater documentation/disclosure requirements for transactions with both domestic and foreign related parties. With the new procedure, individual tax rulings will no longer be provided in relation to related-party …

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