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Regulation Of The Minister Of Finance Dated April 9, 2013. In Determining The Countries And Territories Using The Harmful Tax Competition In The Field Of Income Tax From Legal Persons

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 9 kwietnia 2013 r. w sprawie określenia krajów i terytoriów stosujących szkodliwą konkurencję podatkową w zakresie podatku dochodowego od osób prawnych

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REGULATION
MINISTER OF FINANCE 1)

of 9 April 2013

on the determination of countries and territories applying harmful tax competition in the field of corporate income tax

On the basis of art. 9a ust. 6 of the Act of 15 February 1992. o corporate income tax (Dz. U. of 2011 r. No. 74, item. 397, from late. 1. 2) ) The following shall be managed:

§ 1. The detrimental tax competition is applied in tax systems in the following countries and territories:

1. The Principality of Andorra;

2. Anguilla-The Overseas Territory Of The United Kingdom Of Great Britain And Northern Ireland;

3. Antigua and Barbuda;

(4) Aruba/Sint-Maarten/Curacao-The Territories of the Kingdom of the Netherlands;

5. The Bahamas Community;

6. Kingdom of Bahrain;

7. Barbados;

8. Belize;

9) Bermuda-the Zamora Territory of the United Kingdom of Great Britain and Northern Ireland;

10) British Virgin Islands-the overseas territory of the United Kingdom of Great Britain and Northern Ireland;

11. Cook Islands-Local Organism Federated Territory with New Zealand;

12. Commonwealth of Dominica;

13) Gibraltar-the Territory of the British Crown;

14. Grenada;

15) Sark-The Territory Of The British Crown;

16) Hong Kong-Special Administrative Region of the People's Republic of China;

17) Cayman Islands-United Kingdom of Great Britain and Northern Ireland Territory;

18. the Republic of Liberia;

(19) The Principality of Liechtenstein;

20) Macao-Special Administrative Region of the People's Republic of China;

21. Republic of Maldives;

22. the Republic of the Marshall Islands;

23. the Republic of Mauritius;

(24) The Principality of Monaco;

25) Montserrat-the Zamora Territory of the United Kingdom of Great Britain and Northern Ireland;

26. The Republic of Nauru;

27) Niue-Self-Governing Territory with New Zealand;

28. the Republic of Panama;

29) Independent State of Samoa;

30) the Republic of Seychelles;

31) The Federation of Saint Kitts and Nevis;

32. Saint Lucia;

33) Saint Vincent and the Grenadines;

34. Kingdom of Tonga;

35) Turks and Caicos Islands-The Territory of the United Kingdom of Great Britain and Northern Ireland;

36) U.S. Virgin Islands-U.S. Non-Incorpoised Territory;

37) the Republic of Vanuatu.

§ 2. The Regulation of the Minister of Finance of 16 May 2005 is hereby repealed. on the determination of countries and territories using harmful tax competition for the purposes of corporate tax (Dz. U. No 94, pos. 791).

§ 3. The Regulation shall enter into force after 14 days from the date of the announcement.

Minister of Finance: wz. J. Cichoń

1) The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 18 November 2011 on the detailed scope of the action of the Minister of Finance (Dz. U. Nr. 248, pos. 1481).

2) Amendments to the text of the single law have been announced in the Dz. U. of 2011 r. No. 102, pos. 585, No. 106, pos. 622, Nr 134, pos. 781, Nr 178, pos. 1059, Nr 205, poz. 1202 and No 234, pos. 1389 and 1391, of 2012 items 362, 596, 769, 1010, 1342, 1448 and 1540 and 2013. items 21.