The last year has seen some of the most extensive amendments to the Polish VAT Act in nearly a decade, but the most significant changes are still ahead and will enter into force on January 1 2014. In the first of a two-part series, Radoslaw Szczech and Dorota Pokrop of EY look at the changes that have already come into effect.
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India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
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