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Information on implementation of tax strategy - new obligation

29.01.2021

Authors:
Jan Czerwiński
Grzegorz Sprawka
Tomasz Leszczewski
Paweł Suchocki

On January 1, 2021 a new amendment to the tax legislation, introducing a new obligation to prepare and publish information on the implemented tax strategy, came into force.

The first tax strategy for 2020 should already be published. Its preparation may involve difficulties due to a wide range of information to be disclosed and vaguely worded requirements, on the one hand, and due to the risk of disclosure of sensitive data, on the other. It is necessary to exercise caution in the context of the management's responsibility in the event of disclosure of confidential information.

Full content of the legal alert is available in attached PDF.

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