Współpraca międzynarodowa polskiej administracji skarbowej w zakresie wymiany informacji podatkowych – eksplikacja de lege lata
Polish tax authoritie’s inter national cooperaton in exchanging of tax information

Summary/Abstract: The present publication is directed towards bringing closer the current state of the law in the field of Polish tax authorities’ cooperation in tax cases, when it comes to exchange information with other countries, with special reference to the automatic exchange information.Apart from general issues of international cooperation, mainly the powers and obligations of the National Tax Authority in the field of the process of exchanging tax information between other countries, as well as financial institutions and other operators, were examined in this publication. Various methods of exchanging tax information, including the exchanging information at the request, as well as the information about issued tax interpretations and decisions according to setting the transaction prices, were assessed in greater detail. In the field of automatic exchange information about reported accounts, an institution of so called due diligence and consequences of financial and penal and fiscal responsibility in case of its breach by any responsible entity, are worth attention.

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