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Panel 4: Tightening Tax Rules Measures against tax avoidance and tax fraud

Panel 4: Tightening Tax Rules Measures against tax avoidance and tax fraud. State of play regarding the tightening of tax rules: EU papers, OECD documents, MoF and MoE plans T ighter rules that work to the benefit of both the business and State revenue

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Panel 4: Tightening Tax Rules Measures against tax avoidance and tax fraud

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  1. Panel 4: Tightening Tax RulesMeasures against tax avoidance and tax fraud • State of play regarding the tightening of tax rules: EU papers, OECD documents, MoF and MoE plans • Tighterrules that work to the benefit of both the business and State revenue • What works/has worked and what not necessarily so in other countries, jurisdictions: GAAR, CFC rules, tighter thin cap regs, BEPS, tax havens, tax competition, tax base / tax liability negotiations with tax administration, practices in other countries of the CEE region • Questions around: • collaboration and meaning for businesses • planning for taxes? • need for a balance • complexity of the system vs. interpretivedoubt • implications for medium and small economies

  2. Irregularities in the declaredsupplies of steelrebars (in Poland and other EU countriesin 2005 – June 2012) Source: EY

  3. Officialconsumption of steel products in Poland (y/y growthrate by producttype) VAT reversechargeintroduction Source: EY

  4. Officialconsumption of steelrebars in Poland, 2012-2013 (by components) Export (GUS) Production (HIPH) Source: EY

  5. Officialconsumption and estimateddomesticdemand for steelrebars in Poland, 2012-2013 Import – hidden (Eurostat) Export – in doubt (GUS + Eurostat) Import – reported (GUS) Export – confirmed (Eurostat) Officialconsumption (HIPH, GUS) Production (HIPH) Domesticdemand (HIPH + GUS + Eurostat) Source: EY

  6. VAT reversechargeintroduction – estimatedresults 2013-2015 Exciseduty Source: EY

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