Daily Tax Report: International

Poland Gazettes Law Implementing EU Directive on Tax Dispute Resolution Mechanism, APAs

Nov. 18, 2019, 10:02 PM

The Polish Official Gazette Nov. 14 published a law implementing an EU directive on the tax dispute resolution mechanism to resolve DTA disputes between Poland and the other EU members. The law includes measures to: 1) define individuals and entities eligible for mutual agreement procedures (MAPs); 2) require the initiation of MAPs within three years from the receipt of the first notification of the dispute; 63) provide for advance pricing agreement (APA) rules; 4) allow a foreign entity to initiate APA proceedings; and 5) establish an advisory committee for appeals and final decisions. The law enters into force and generally...

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