Selected information obligations of taxpayers 2600-DSdz3SIOTen
This course offers an in‑depth, practical exploration of the key information obligations imposed on taxpayers under Polish and international tax law. It is designed to explain not only what must be reported, but also when, how, and to whom—with a strong emphasis on real‑world application, risk management, and compliance strategy.
Participants learn to identify reporting triggers, interpret statutory requirements, and follow a range of tax procedures. The course highlights the interplay between domestic regulations and EU‑level or OECD‑driven obligations, enabling participants to navigate complex reporting environments with confidence.
Course coordinators
Type of course
Mode
Learning outcomes
SKILLS
K_U01 – is able to identify which reporting obligations apply to specific taxpayers or transactions.
K_U02 – is able to assess the factors triggering reporting obligations and the applicable reporting deadlines.
K_U07 – is able to apply tax regulations in practice and reduce risk through proactive compliance with legal requirements
Assessment criteria
test
Bibliography
OECD
• OECD, Mandatory Disclosure Rules for Addressing CRS Avoidance Arrangements and Opaque Offshore Structures – fundamental framework for understanding global disclosure regimes.
• OECD, BEPS Action 12: Mandatory Disclosure Rules – key reference for the logic behind MDR systems.
• OECD, International VAT/GST Guidelines – includes reporting and documentation standards.
• OECD, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations – essential for understanding TPR‑type obligations.
European Union
• Council Directive (EU) 2018/822 (DAC6) – the legal basis for cross‑border tax arrangement reporting.
• European Commission, Explanatory Notes on DAC6 – practical interpretation of hallmarks and reporting triggers.