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Taxation of the controlled and foreign – continued

29 October 2014, the President signed an amendment to the tax laws, assuming that the provisions concerning the taxation of controlled foreign companies will enter into force on 1 January of 2015.

The adoption by the Parliament of the novel results due to the delay of publication of the Act on the taxation of companies whose subsidiaries are registered in the tax havens.

As a result of this change, regulations introduced by the Act of 29 August 2014 regarding the tax obligation by the taxpayers income tax and income tax payers of income individuals of controlled foreign companies (CFCs) will enter into force on 1 January 2015.

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