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EU and OECD regulations (ATAD, MLI, BEPS)

EU and OECD regulations (ATAD, MLI, BEPS)

BEPS. MLI Convention changes. Consequences of the ATAD Directive. CFC regulations.

BEPS. MLI Convention changes. Consequences of the ATAD Directive. CFC regulations.

The process of globalization and the ongoing development of the international trade results in the acceleration of development of the EU law regulations, recommendations (initiatives) of the OECD and case- law of the Court of Justice of the European Union (CJEU) All of which become more and more relevant for the Polish taxpayers.

As part of the process of reforming the tax systems of the Member States (especially in the area of income taxes), both the EU and the OECD have recently taken a number of measures to prevent tax avoidance and evasion. Amongst them are: BEPS Acton Plan, the Multilateral Convention (aimed at modification of up to three thousand existing double tax treaties) and the ATAD directives (obliging Member States to introduce i.a. anti-avoidance and CFC rules).

Our services help our Clients adapt their business activities to the dynamically evolving EU / International tax regulatory landscape taking into account current economic environment.

Our services include in particular:

  • Ongoing analysis of tax law (domestic, EU and international) and case law (domestic courts as well as the Court of Justice of the European Union) and our assistance in proposing and implementing changes in the everyday functioning of your company / business structure;
  • identification of cases where the tax was paid based on the provisions incompatible with the EU law and assistance in reclaiming the taxes, including preparation of the relevant applications and representation of the taxpayer in administrative and court proceedings (both domestic as well as CJEU level);
  • analysis of the impact of the Multilateral Convention (amending a number of double tax treaties) on the Client’s activities.;
  • design and verification of international tax structures, as well as identification of potential tax risk areas in terms of tax evasion or avoidance (stemming from – amongst others – BEPS Action Plan or ATAD directives);
  • assistance in creating international tax strategy for the Group ( (having in mind in particular CFC legislation);
  • analysis of financing schemes and cross-border cash flows between related entities, in light of thin capitalization/ earning striping provisions, reporting obligations, withholding tax, transfer pricing and other tax rules.

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