BEPS Impact On Polish Tax System

Abstract

Tax regulations often do not keep pace with the rapidly changing economy, especially its digital piece. An attempt to answer these growing discrepances is an initiative of the OECD (Organisation for Economic Co – operation and Development), aimed at eliminating the more frequent practice s of squeeze the tax base and the transfer the profits. The result of this work was built into fifteen actions, which should equip the tax jusisdictions and international organizations with the tools needed to solve the BEPS problems (Base Erosion and Profit Shifting). The purpose of this article is the attempt to approximate the essence of BEPS and the initial assessment of the impact of recommendations from the final reports published by the OECD on the Polish tax system.