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Poland

Poland is a parliamentary republic. Following the collapse of the communist system and restoration of full sovereignty in 1989, the legal and economic system was radically reformed. Poland joined the European Union on 1 May 2004.

The population is just over 38 million. The capital city is Warsaw (Warszawa), which is also the largest city with 1.8 million inhabitants.

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There is increasing cross-border cooperation between the Polish tax authorities and other EU agencies and growing use of information exchange clauses in Poland’s network of double taxation avoidance agreements.

1. Introduction

a. History and background

Poland is a parliamentary republic. Following the collapse of the communist system and restoration of full sovereignty in 1989, the legal and economic system was radically reformed. Poland joined the European Union on 1 May 2004.

The population is just over 38 million. The capital city is Warsaw (Warszawa), which is also the largest city with 1.8 million inhabitants.

The currency of Poland is the złoty (PLN), although the eventual adoption of the euro remains government policy.

b. Legal system

Poland is a civil law jurisdiction with German and Austrian influences predominating.

Editorial board
Richard Wernick TEP
Totalserve (Polska) Sp. z.o.o., Warsaw, Poland

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