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Law of October 16, 2019 on resolving disputes concerning double taxation and concluding advance pricing agreements
Ustawa z dnia 16 października 2019 r. o rozstrzyganiu sporów dotyczących podwójnego opodatkowania oraz zawieraniu uprzednich porozumień cenowych
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2019-10-16
Entry into force
2019-11-29
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
arbitrationavoidance of double taxationtaxesPublic Finance
Related acts
Acts Declared Repealed (3)
- Regulation of the Minister of Finance of December 21, 2018 on the method and procedure for eliminating double taxation in the case of correction of profits of related entities in the field of corporate income tax · 2019-11-29
- Regulation of the Minister of Finance of May 31, 2006 on the form of the report on the implementation of an accepted method of determining the transfer price for the purposes of lump-sum income tax from certain revenues earned by natural persons · 2019-11-29
- Regulation of the Minister of Finance of December 21, 2018 on the method and procedure for eliminating double taxation in the case of correction of profits of related entities in the field of personal income tax · 2019-11-29
Implementing Regulations (2)
- Regulation of the Minister of Finance of December 23, 2019 on the form of the report on the implementation of a prior agreement on pricing for personal income tax purposes
- Regulation of the Minister of Finance of December 23, 2019 on the form of the report on the implementation of a prior agreement on pricing for corporate income tax purposes
Amending Acts (2)
Amended Acts (13)
- Law of 9 August 2019 amending the Law on Tax on Goods and Services and certain other laws · 2019-11-15
- Law of 19 July 2019 amending the Law on Statutory Auditors, Audit Firms and Public Oversight, and certain other laws · 2019-11-15
- Law of November 22, 2018 amending the law on tax on goods and services · 2019-11-15
- Law of 11 May 2017 on statutory auditors, auditing firms and public oversight · 2019-11-15
- Law of March 9, 2017, on the exchange of tax information with other countries · 2019-11-29
- Law of November 16, 2016, on the National Revenue Administration · 2019-11-29
- Law of 11 March 2004 on value added tax · 2019-11-29
- Law of 30 August 2002 Law on proceedings before administrative courts. · 2019-11-29
- Law of 20 November 1998 on lump-sum income tax from certain revenues earned by natural persons · 2019-11-29
- Law of August 29, 1997 - Tax Ordinance. · 2019-11-29
- Law of 15 February 1992 on corporate income tax. · 2019-11-29
- Law of July 26, 1991 on Personal Income Tax. · 2019-11-29
- Law of 5 July 1996 on tax advisory services. · 2020-07-01
Acts referring to this act
- Amending Acts: Law of 5 July 1996 on tax advisory services.
- Amending Acts: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of March 9, 2017, on the exchange of tax information with other countries
- Amending Acts: Law of November 16, 2016, on the National Revenue Administration
- Amending Acts: Law of 11 March 2004 on value added tax
- Amending Acts: Law of 30 August 2002 Law on proceedings before administrative courts.
- Amending Acts: Law of 20 November 1998 on lump-sum income tax from certain revenues earned by natural persons
- Amending Acts: Law of August 29, 1997 - Tax Ordinance.
- Amending Acts: Law of 9 August 2019 amending the Law on Tax on Goods and Services and certain other laws
- Amending Acts: Law of November 22, 2018 amending the law on tax on goods and services
- Amending Acts: Law of 11 May 2017 on statutory auditors, auditing firms and public oversight
- Amending Acts: Law of 19 July 2019 amending the Law on Statutory Auditors, Audit Firms and Public Oversight, and certain other laws
- Amended Acts: Law of December 1, 2022 on amending the Law on excise duty and certain other laws
- Amended Acts: Law of 29 October 2021 amending the law on personal income tax, the law on corporate income tax and certain other laws
- Legal Basis: Regulation of the Minister of Finance of December 23, 2019 on the form of the report on the implementation of a prior agreement on pricing for corporate income tax purposes
- Legal Basis: Regulation of the Minister of Finance of December 23, 2019 on the form of the report on the implementation of a prior agreement on pricing for personal income tax purposes
- Legal Basis from Art.: Regulation of the Minister of Finance of December 23, 2019 on the form of the report on the implementation of a prior agreement on pricing for corporate income tax purposes
- Legal Basis from Art.: Regulation of the Minister of Finance of December 23, 2019 on the form of the report on the implementation of a prior agreement on pricing for personal income tax purposes
- Consolidated Text for an Act: Announcement of the Marshal of the Sejm of the Republic of Poland of April 7, 2023, on the announcement of the uniform text of the law on resolving disputes concerning double taxation and concluding advance pricing agreements
- Repeals Resulting From: Regulation of the Minister of Finance of May 31, 2006 on the form of the report on the implementation of an accepted method of determining the transfer price for the purposes of lump-sum income tax from certain revenues earned by natural persons
- Repeals Resulting From: Regulation of the Minister of Finance of December 21, 2018 on the method and procedure for eliminating double taxation in the case of correction of profits of related entities in the field of personal income tax
- Repeals Resulting From: Regulation of the Minister of Finance of December 21, 2018 on the method and procedure for eliminating double taxation in the case of correction of profits of related entities in the field of corporate income tax