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Regulation of the Minister of Finance of 18 December 2024 on the list of countries and territories applying harmful tax competition in the field of corporate income tax

Rozporządzenie Ministra Finansów z dnia 18 grudnia 2024 r. w sprawie wykazu krajów i terytoriów stosujących szkodliwą konkurencję podatkową w zakresie podatku dochodowego od osób prawnych

in forceELI: DU/2024/1928ISAP ↗

Type

Regulation (Rozporządzenie)

Status

in force (obowiązujący)

Announced

2024-12-18

Entry into force

2025-01-01

Texts

HTML text ↗Official publication (PDF, authentic) ↗

The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.

Keywords

avoidance of double taxationtaxescompetitioncorporate income tax

Related acts

Repealed Acts (1)

Regulation of the Minister of Finance of March 28, 2019, on the designation of countries and territories applying harmful tax competition in the field of corporate income tax · 2025-01-01

Legal Basis (1)

Law of 15 February 1992 on corporate income tax.

Legal Basis from Art. (1)

Law of 15 February 1992 on corporate income tax. · art. 11j ust. 2

Acts referring to this act

Repealing Acts: Regulation of the Minister of Finance of March 28, 2019, on the designation of countries and territories applying harmful tax competition in the field of corporate income tax
Implementing Regulations: Law of 15 February 1992 on corporate income tax.