Income Tax Amendments in Poland: New Thin Cap Rules Effective 1 January 2015

Journal
Author
Kopec, A.; Jamroży, M.
Country
Poland
Published Date
Issue
European Taxation 2015 (Volume 55), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This note discusses the new Polish thin capitalization rules. The authors critically analyse the tax changes and highlight the practical limitations and possible implications of the new legal regulations on the tax deductibility of interest.