Journal article

Agnieszka Kopec / Marcin Jamroży (2015)

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

Short title of the journal European Taxation (ET)
Number/Volume 5/2015
Page references 218 - 220

ISSN: 0014-3138

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.