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Tag: MDR

17
October 2023
Expert comment
News
Publication

Precautionary Tax Scheme Reporting

The practice of precautionary tax scheme reporting has arisen with respect to arrangements based on generic hallmarks, as defined in Article 86a(1)(6) of the Polish Tax Code. If a transaction contains a generic hallmark, it must meet the main benefit test to qualify as a tax scheme; however, it is not always clear whether a …

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10
August 2023
Event
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Publication

Webinar: Return of obligation to report domestic tax schemes (MDR)

The Penteris tax team is partnering with Wolters Kluwer to provide a high-quality webinar on the newest changes in Poland’s tax regulations bearing in mind the return of the obligation to report domestic tax schemes (MDR). Why is this issue important for business? The obligation to report domestic tax schemes was suspended for more than …

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09
August 2023
Expert comment
News
Publication

Return of Obligation to Report Domestic Tax Schemes

As of 1 July 2023, the state of epidemic threat connected with Covid-19 has been lifted. This means the return of the obligation to report domestic tax schemes (after 30 days from the date the state of epidemic threat was lifted, i.e. from 1 August 2o23). Reporting Obligations under MDR The Tax Code, which implements …

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