Frontiers in tax - March 2017
The current issue of our magazine Frontiers in Tax contains recent changes in the tax law which often cause entrepreneurs difficulties, including the new post-BEPS reality and the increasing importance of the economic justification of transactions.
In the March issue of the magazine the authors also examine the amendments in the regulations regarding the R&D grants and the uncertainties associated with the application of the clause against tax evasion to advantages obtained before its entry into force.
This issue includes:
Introduction – Anna Sińczuk
The post-BEPS reality – what to be prepared for? – Joanna Koronkiewicz
The economic justification of transactions is gaining importance – Tomasz Lewicki
Uncertainties associated with the application of the general antiavoidance rule (GAAR) to advantages obtained before its entry into force – Wojciech Majkowski, Michał Mrozik, Marcin Michna
R&D tax credit – amendments without dispelling the doubts – Michał Niżnik, Michał Klimczak, Arkadiusz Kalicki
Materials received from KPMG Sp. z o.o. kpmg.pl