Poland

The grass is always greener… ?

Source: Parkiet, 2016-06-22 Author: Magdalena Szeplik, trainee advocate   Not much time is left until the application of the new rules on reporting by public companies to become a reality. On 3 July, the entire Regulation of the European Parliament and Council no. 596/2014 on market abuse (MAR) will be in force. Most issuers seem to […]

The issue prospectus – what’s new ?

Source: Parkiet, 2016-06-13 Author: Krzysztof Marczuk attorney, partnerPrzemysław Krzemieniecki trainee advocate 25 March witnessed the coming into force of Commission Delegated Regulation (EU) 2016/301 of 30 November 2015 supplementing Directive 2003/71/EC of the European Parliament and of the Council with regard to regulatory technical standards for approval and publication of the prospectus and dissemination of advertisements (“the Regulation”) […]

Poland: Protocol Closes Loopholes in Slovak DTT

In recent years Poland has introduced a large number of changes to its bilateral tax treaties, inter alia, either concluding new treaties that replace the existing ones, or modifying the existing treaties by newly signed protocols. The most common modifications apply to the methods for avoidance of double taxation, mainly for the purpose of eliminating […]

Tax Planning International – European Tax Service January 2016

Poland –  Protocol Closes Loopholes in Slovak DTTIn recent years Poland has introduced a large number of changes to its bilateral tax treaties, inter alia, either concluding new treaties that replace the existing ones, or modifying the existing treaties by newly signed protocols. The most common modifications apply to the methods for avoidance of double taxation, mainly for the purpose […]

Tyniec Kostrz i Wspólnicy joins IR as our Exclusive Insolvency member in Poland

IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Grzegorz Tyniec of Tyniec Kostrz i Wspólnicy. Gregory has joined IR as our exclusive Insolvency member in Poland. Gregory Tyniec, lawyer; Managing Partner in the Office Kostrz Tyniec and Partners advocates and legal advisers Sp.Partnership. Former Chairman of the Board and CEO of the […]

Polish Court Limits Exemption for Dividend Payments to Swiss Parent

Polish Court Limits Exemption for Dividend Payments to Swiss Parent A recent decision by the Polish Supreme Administrative Court clarified the application of the Poland- Switzerland tax treaty and the EU parent-subsidiary directive, as subsequently amended, to dividend payments made in 2011 by the Polish subsidiary of a Swiss parent company. The Court held that dividends paid before 2012 could not benefit from […]

A Look at the New Poland-Sri Lanka Tax Treaty

A Look at the New Poland-Sri Lanka Tax Treaty The new Poland-Sri Lanka tax treaty signed on October 6, 2015, in Colombo will amend several rules imposed by the 1980 treaty . (Polish text of the 2015 treaty ; Polish text of the 1980 treaty.)The first important change relates to the definition of a permanent establishment. Besides the typical OECD-model-treaty-based elements, […]

Provisions to Poland-U.A.E. Tax Treaty Take Effect

Provisions to Poland-U.A.E. Tax Treaty Take Effect The new protocol to the 1993 Poland-United Arab Emirates tax treaty, which was signed in Abu Dhabi on December 11, 2013, and entered into force on May 1, 2015, became effective on January 1. The new protocol introduces significant changes to the decades-old treaty. (Arabic protocol text ; Polish text; Arabic treaty text ; […]

Evolution of Interim Measures as an Example of the Judicialisation of 21st Century International Commercial Arbitration.

1. Introduction As Prof. Jerzy Rajski mentioned in his summary of the Diagnosis of Arbitration conference held in Warsaw in 2014, ‘[a]rbitration has developed. In recent years, we have been witnessing a dynamic development of arbitration, and this has to have an impact on regulations. This development dynamic has certain properties which are intrinsic to, […]