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New wording of the GAAR and its practical consequences

Warsaw [External Location] 53 Emilii Plater

Past event
04 December 2018, 09:30 - 12:00 UTC +02:00

CMS invites you to the “New wording of the GAAR and its practical consequences” tax seminar, which will take place on 4 December 2018 in Warsaw, at 53 Emilii Plater Street, 28th floor, from 9.30 am to 12.00 pm (registration from 9.00 am).

During the seminar we will discuss the new regulations, including:

  • how to structure transactions so that GAAR does not apply
  • what arguments to raise during tax proceedings regarding tax avoidance
  • what rules to follow during proceedings for the issue of individual tax rulings regarding optimization structures
  • what tax schemes should be reported

The new regulations will come into force as early as 1 January 2019, and they are aimed both at counteracting tax avoidance and increasing the effectiveness of tax audits and tax proceedings.

The growing number of tax audits and tax proceedings, as well as the planned changes in the wording of the applicable general anti-avoidance clause (GAAR), are leading to a revision of the instruments and mechanisms used in current business activities.

The number of places is limited and participation is free. The seminar will be held in Polish.