Ustawa z dnia 16 października 2019 r. o rozstrzyganiu sporów dotyczących podwójnego opodatkowania oraz zawieraniu uprzednich porozumień cenowych

This Polish law establishes procedures for resolving disputes related to double taxation and the implementation of advance pricing agreements. It aims to provide legal certainty for taxpayers by clarifying how tax authorities handle overlapping tax claims and how companies can secure prior agreements on transfer pricing methods. The legislation primarily affects businesses operating in Poland, particularly multinational corporations, and taxpayers involved in cross-border transactions. It provides a framework for managing tax risks and resolving conflicts with tax administrations.