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

• Tighter rules 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. interpretive doubt implications for medium and small economies

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 22005 2006 2007 2008 2009 2010 2011 2012

0

50

100

150

200

250

Difference Intra - Community supply to Poland registered in Poland (MoF data)

Intra - Community supply to Poland (Eurostat data)

thou

sand

tonn

es

Irregularities in the declared supplies of steel rebars (in Poland and other EU countries in 2005 – June 2012)

Source: EY

Official consumption of steel products in Poland(y/y growth rate by product type)

Source: EY

Jul/11

Aug/11

Sep/1

1

Oct/11

Nov/11

Dec/11

Jan/12

Feb/1

2

Mar/1

2

Apr/12

May/1

2

Jun/12Jul/1

2

Aug/12

Sep/1

2

Oct/12

Nov/12

Dec/12

Jan/13

Feb/1

3

Mar/1

3

Apr/13

May/1

3

Jun/13Jul/1

3

Aug/13

Sep/1

3

Oct/13

Nov/13

Dec/13

-150%

-100%

-50%

0%

50%

100%

150%

200%

250%

300%

350%

116.8%

84.1%

311.9%

265.7%

Steel products - total Long products Steel rebarsVAT reverse charge introduction

Official consumption of steel rebars in Poland, 2012-2013 (by components)

Source: EY

Jan/

12

Feb/

12

Mar

/12

Apr/

12

May

/12

Jun/

12

Jul/1

2

Aug/

12

Sep/

12

Oct

/12

Nov

/12

Dec

/12

Jan/

13

Feb/

13

Mar

/13

Apr/

13

May

/13

Jun/

13

Jul/1

3

Aug/

13

Sep/

13

Oct

/13

Nov

/13

Dec

/13

-150

-100

-50

0

50

100

150

eksport (GUS) import (GUS) produkcja (HIPH)zużycie jawne (HIPH, GUS)

thou

sand

tonn

es (m

onth

ly)

Import (GUS)Official consumption (HIPH, GUS)Production (HIPH)

Export (GUS)

Official consumption and estimated domestic demand for steel rebars in Poland, 2012-2013

Source: EY

Jan/

12

Feb/

12

Mar

/12

Apr/

12

May

/12

Jun/

12

Jul/

12

Aug/

12

Sep/

12

Oct

/12

Nov

/12

Dec

/12

Jan/

13

Feb/

13

Mar

/13

Apr/

13

May

/13

Jun/

13

Jul/

13

Aug/

13

Sep/

13

Oct

/13

Nov

/13

Dec

/13

-100

-50

0

50

100

150

200

import - ukryty (Eurostat) eksport - wątpliwy (GUS+Eurostat)eksport - potwierdzony (Eurostat) import - raportowany (GUS)produkcja (HIPH) zużycie jawne (HIPH, GUS)popyt krajowy (HIPH+GUS+Eurostat)

thou

sand

tonn

es (m

onth

ly)

Import – hidden (Eurostat)

Export – confirmed (Eurostat)

Production (HIPH)

Domestic demand (HIPH + GUS + Eurostat)

Export – in doubt (GUS + Eurostat)

Import – reported (GUS)

Official consumption (HIPH, GUS)

VAT reverse charge introduction – estimated results 2013-2015

Source: EY

Estimated additional income (mPLN)

2013 161

2014 338

2015 360

Excise duty

39.4%

33.0%

13.8%

6.2%

4.9% 2.7%

Public finance - income by source (%)

VAT

Social security contributions

PIT

CIT

Additional producers' pay-ments (concessions, fees, etc.)