Participating in public consultations pays off! Eighteen months after the regulations came into force, the Ministry of Finance repealed the provisions on indirect tax haven transactions. Importantly, the obligations have also been cancelled for 2021. However, it should be remembered that transactions carried out directly with tax havens are still subject to reporting and documentation.
#MORE on the topic of hybrid mismatch in Polish tax regime you can read on Marta Klepacz article in International Tax Review.

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