Large businesses whose tax year is identical to the calendar year have until the end of year to ensure their first tax strategy reports are published on their websites and notified to the taxman.
A popular misconception among the public is that the year end marks the date for firms to publish their tax strategies. This is a simplification, and a potentially misleading one at that. The largest taxpayers are required to publish their annual tax strategy reports, not the strategies themselves. The report must comply with certain content requirements most of which are unrelated to tax strategy itself.
The report must be published in Polish on your corporate website or, if you do not have one, on the website of your affiliate. In addition, the address of this website must be notified to tax authorities,
For the full text of the article by Michał Wykurz, Sendero tax advisor, see Rzeczpospolita on-line.