Gessel – Polish CFC Regulations: Further Limits on Cross-Border Tax Optimization

The Polish Sejm, the lower chamber of the parliament, passed a bill on June 26 amending the 1992
Corporate Income Tax Law and the 1991 Personal Income Tax Law. The bill also introduces for the first
time controlled foreign corporation regulations. If enacted, the new rules would become effective as of
January 1, 2015.

To view the full article please click here.


Links