Ustawa z dnia 23 października 2018 r. o zmianie ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych, ustawy - Ordynacja podatkowa oraz niektórych innych ustaw | Dz.U. 2018 poz. 2193 — Poland law | Esheria

Ustawa z dnia 23 października 2018 r. o zmianie ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych, ustawy - Ordynacja podatkowa oraz niektórych innych ustaw

This act says it implements two EU directives related to tax avoidance and cross-border reporting.

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Jurisdiction
Poland
Instrument
Act or statute
Citation
Dz.U. 2018 poz. 2193
Status
In force
Version
Undated source snapshot
Language
pl
Updated
Official source
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anti-avoidance appeals procedure application fees case transfer correction of declarations cross-border reporting cross-border tax scheme reporting cross-border tax schemes declarations and corrections electronic transmission internal controls mandatory disclosure rules ministerial regulation overpayment refund procedure proceedings protective opinions public administration public information public information availability reopening of proceedings reporting obligations tax tax administration +22 more

Statute overview

About this statute

This act says it implements two EU directives related to tax avoidance and cross-border reporting. This provision is labeled as Article 1 and appears to introduce the transfer pricing chapter’s general provisions. Art. 23m. 1. 1) 2) 3) 4) a) b) c) d) 5) 6) 2. 1) a) b) c) 2) 3) 3. 1) 2) 3) 4. Article 23n is titled “Section 2 — Market price principle.” Article 23o is shown here only as an article heading with numbered subdivisions and no substantive wording in the excerpt.

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