The regulations deal with the processing of binding court decisions. The rules also provide for the implementation of the mutual agreement procedure (MAGP) in tax treaties, despite time-limited tax commitments under an agreement. The new provisions of the “Law of 16 October 2019 on the Settlement of Disputes Relating to Double Taxation and the Execution of Prior Settlement Agreements” (the “Law”) amend and consolidate the APA implementing rules and double taxation dispute settlement procedures in a single legal instrument. On 22 March 2019, a draft law on the settlement of double taxation issues and advance pricing agreements (APAs) was published on the website of the Polish Legislative Centre. On 22 March, the Polish Ministry of Finance adopted new draft tax rules for public consultation, which would offer taxpayers a simplified unilateral procedure for obtaining an Advance Settlement Agreement (APA) and implement a European directive on tax dispute resolution mechanisms. 1% of the value of the transaction that is the subject of the agreement. However, in the following cases, the law establishes a new procedure for the settlement of disputes relating to the prevention of double taxation resulting from the implementation of Council Directive (EU) 2017/1852. The new procedure is only available to members of the European Union and can in any case apply to double taxation (including a transfer pricing dispute). If you are interested in the details of the changes described above, the members of the Rödl & Transfer Pricing Partner team are at your disposal in our offices in Krakow, Gdansk, Gliwice, Poznan, Warsaw and Wroclaw.
It provides for a series of simplified solutions for natural persons and small businesses (as defined by law) and introduces a timetable (the procedure should in principle last from 3 to 5 years from the date of submission of an application for the submission of an application), as well as an institutional framework and rules for the acceptance and examination of an application for the opening of a mutual agreement procedure. The new procedure complements the means available so far to settle double taxation disputes, including: a new procedure to improve and standardise the rules for the settlement of double taxation within the European Union would relate to double taxation disputes related to the interpretation and application of conventions and conventions providing for the elimination of double taxation of income where Poland and other This is the first time I have said that the measures provided for in the draft law would simplify access to procedures for individuals, small and medium-sized enterprises (SMEs) and micro-enterprises within the meaning of the directive. On 22 March, the Government Legislation Centre published on its website a draft law on the settlement of double taxation disputes and the conclusion of advance settlement agreements (“the Bill”), which .B. the simplified withholding tax agreement (APA) long awaited by taxable persons. If the taxpayer does not comply with the conditions of the APA or the simplified APA, the tax authorities could take a decision on the expiry of the APA or the simplified APA, which would be effective from the date of adoption of the corresponding decisions. This withdrawal rule could apply even if it turns out that the situation is incompatible with the information provided to obtain the agreement. . . .