This study focuses on the taxation of foreign investments in Poland in terms of withholding tax.Over the past three years,there have been significant changes in the way they are taxed,as a result of which the relief a...This study focuses on the taxation of foreign investments in Poland in terms of withholding tax.Over the past three years,there have been significant changes in the way they are taxed,as a result of which the relief at source mechanism has been replaced by the pay and refund mechanism.Despite the urgent need to implement this reform,the application of the new mechanism was repeatedly suspended due to its inconvenience for entrepreneurs.Enterprises that are able to obtain all the necessary information from their contractors will be able to benefit more easily from preferential taxation contained in the EU law or in tax treaties on double taxation avoidance(DTT).On the other hand,companies that have a weaker market position may face difficulties in obtaining information from the recipient of the payment,so they de facto will have to credit the recipients of their payments.展开更多
文摘This study focuses on the taxation of foreign investments in Poland in terms of withholding tax.Over the past three years,there have been significant changes in the way they are taxed,as a result of which the relief at source mechanism has been replaced by the pay and refund mechanism.Despite the urgent need to implement this reform,the application of the new mechanism was repeatedly suspended due to its inconvenience for entrepreneurs.Enterprises that are able to obtain all the necessary information from their contractors will be able to benefit more easily from preferential taxation contained in the EU law or in tax treaties on double taxation avoidance(DTT).On the other hand,companies that have a weaker market position may face difficulties in obtaining information from the recipient of the payment,so they de facto will have to credit the recipients of their payments.
