Double Taxation Agreements

Increasing demands of the State budget forced Polish Government to undertake energetic measures aimed at eliminating loopholes in the tax system and preventing from treaty shopping. Recently, a number of the tax treaties were re-negotiated, resulting in tighter controls over the tax structures, which for years made the cross-border transactions optimal from the tax point of view. More re-negotiations are in the pipeline. – Leszk Białoń, tax advisor, partner in GWW Tax