When the Polish regulations on mandatory disclosure of tax arrangements are scrutinised, the conclusion is that they cover a wide range of business transactions which do not necessarily result in a tax advantage.
The first year in which the regulations on Mandatory Disclosure Rules (MDR) were in force is slowly drawing to a close. These regulations were unclear and imprecise while providing for severe sanctions. The application of these new regulations created many problems and concerns both for taxpayers and other entities (including promoters (intermediaries) and advisors). It is worth taking a closer look at some of them.