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Investment Funds to be Subject to Income Taxation in Poland
  • Baker McKenzie
  • European Union, Poland
  • November 16 2016

The lower chamber of the Polish parliament - Sejm - has just adopted a new law on the taxation of Polish and foreign investment funds. Although it

Radical Changes for Polish Taxation Rules on Investment Funds
  • Baker McKenzie
  • Poland, European Union
  • November 7 2016

On 31 October 2016, a group of Parliamentary Members belonging to the governing party - Law and Justice - filed a draft bill with the Polish

Adoption of new Anti-Terrorist Act mandates registration of prepaid cards in Poland
  • Baker McKenzie
  • Poland
  • September 8 2016

July was the month of massive changes in Polish IT legislation. The Polish government introduced the Anti-Terrorism Act of 10 June 2016 (J. Of L

General Anti-Avoidance Rule enters into force on 15 July
  • Baker McKenzie
  • Poland
  • August 31 2016

The GAAR targets artificial transactions carried out solely for the purpose of tax avoidance and obtaining tax benefits. Transactions falling within

Europe & Middle East Quarterly Update - June 2016
  • Baker McKenzie
  • Switzerland, Turkey, Ukraine, United Arab Emirates, United Kingdom, Qatar, Russia, Saudi Arabia, South Africa, Spain, Sweden, Hungary, Italy, Luxembourg, Morocco, Netherlands, Poland, Belgium, Czech Republic, Egypt, France, Germany, Greece, Austria, Azerbaijan
  • August 1 2016

A new proposal has been made regarding fathers' entitlement (including fathers and adoptive or Foster mothers in same sex partnerships) to a family

GAAR - General Anti - Avoidance Rule
  • Baker McKenzie
  • Poland
  • July 14 2016

The General Anti - Avoidance Rule is being implemented into Polish tax law. On 7th June 2016 the President signed the act amending The Tax Ordinance

Global Equity Matrix - April 2016
  • Baker McKenzie
  • Argentina, Vietnam, Thailand, Turkey, Ukraine, United Arab Emirates, United Kingdom, USA, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Poland, Portugal, Russia, Saudi Arabia, Singapore, Slovakia, Morocco, Netherlands, New Zealand, Norway, Peru, Philippines, Ireland, Israel, Italy, Japan, Malaysia, Mexico, France, Germany, Hong Kong, Hungary, India, Indonesia, China, Colombia, Czech Republic, Denmark, Egypt, Finland, Australia, Austria, Belgium, Brazil, Canada, Chile
  • April 28 2016

Tax on spread at exercise. Tax on sale. A bank tax may apply to transfer of funds made in connection with employee stock plans. A personal assets tax

Arbitration in Poland after the 2015 amendments of the Code of Civil Procedure and the Bankruptcy Law
  • Baker McKenzie
  • Poland
  • April 12 2016

In a nutshell, arbitration must fulfil two main aims to be attractive to its potential users: enforceability of the award must be certain and

EMEA Healthcare Industry Group Newsletter - April 2016
  • Baker McKenzie
  • Belgium, European Union, France, Italy, Netherlands, Poland, Spain, Sweden, Turkey, United Kingdom
  • April 12 2016

Drug companies operating in Russia and other Eurasian Economic Union ("EAEU") countries are being advised to prepare for the new obligations and

Europe & Middle East Quarterly Update - March 2016
  • Baker McKenzie
  • Austria, Azerbaijan, Belgium, Czech Republic, Ukraine, United Arab Emirates, United Kingdom, Russia, South Africa, Spain, Sweden, Switzerland, Turkey, Kazakhstan, Luxembourg, Morocco, Netherlands, Poland, Qatar, Egypt, France, Germany, Greece, Hungary, Italy
  • March 31 2016

As previously advised, a number of rules contained within the Maternity Protection Regulations (“Mutterschutzgesetz”) have been extended to freelance