Tax & Accounting Blog

Poland Closer to Enacting EU DAC 3 on Exchange of Tax Ruling Information

Poland Closer to Enacting EU DAC 3 on Exchange of Tax Ruling Information

Poland has joined the OECD Inclusive Framework for the global implementation of the BEPS project. As an OECD member, Poland has committed to implementing the four BEPS project minimum standards (i.e., Actions 5 (exchange of tax ruling information only), 6, 13 (country-by-country (CbC) reporting only), and 14 (mutual agreement procedure only). Poland Read More

European Parliament Publishes Opinion on Legal Basis for Public Country-by-Country Reporting

European Parliament Publishes Opinion on Legal Basis for Public Country-by-Country Reporting

On January 17, 2017, the European Parliament’s Committee on Legal Affairs (the “Committee”) published its opinion on the appropriate legal basis for the disclosure of income tax information (i.e., public country-by-country (CbC) reporting). See BEPS Action 13. On January 12, 2017, the Committee decided that Article 50(1) of the Read More