Companies look to new APA regime for interest deduction loophole

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Companies look to new APA regime for interest deduction loophole

Lena Angvik
April 30 2018
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Polish advisers expect to see a huge wave of simplified advance pricing agreement (APA) requests in the coming months. Changes to the Corporate Income Tax Act prohibit tax deductibility of certain costs acquired from related entities, but this does not apply if taxpayers obtain APAs.

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Lena Angvik worked at ITR between 2016 and 2018
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