Although Great Britain is no longer formally a member of the European Union, until the end of 2020 there is a transitional period in which Great Britain is treated for tax purposes as a member of the Union. At the moment, the European Union has not concluded an agreement with Great Britain that would regulate

At the beginning of 2021, tax capital groups and CIT taxpayers with income that excess EUR 50 million will be obliged to prepare and publish information on the tax strategy implemented for a given tax year. It is worth taking a closer look at this regulation. General comments The provisions of the act do not

Parallel to major and minor changes in tax law, also some other legislative works are performed. They are at different stages of realization. Their common denominator is an element of all kinds of sanctions (penalties) for taxpayers / personnel, or the introduction of new obligations in contacts with authorities. It is worth briefly presenting these

The Ministry of Finance has published a draft amending regulation in the field of specialized tax offices. Currently, there are 20 specialized tax offices that provide services to selected taxpayers, primarily the largest enterprises. It is planned that one specialized tax office will be introduced on a national scale, providing comprehensive and professional tax services