Tag: National Revenue Administration

October 2023
Expert comment

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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