Handbuch Wirtschaft und Recht in Osteuropa (Economy and Law in Eastern Europe, WiRO), is a collective work, the particular revisions of which are regularly published by C.H. Beck publishing house.
Addressed to western investors and others alike, WiRO comes as a guidebook with replaceable pages, which provides information on changes of the economic and legal conditions in the following ten states of Central and Eastern Europe:
The chief editor of the part pertaining to Poland is Dr. Jörn Brockhuis of BSJP law firm.
The 141. revision of WiRO (part pertaining to Poland) features an updated chapter on the Polish tax and balance sheet law, the author of which is Przemysław Fil. In the recent years, we have been observing a very dynamic development of this area of law. The analysis presents the division of income sources which are subject to taxation into capital gains and income from ordinary economic activity, which division has been included since 2018 into the provisions of the law on income tax, and the new regulations regarding the taxation of thin capitalization. At the same time, it has been indicated to the efforts in the area of corporate income tax aimed at impeding the transfer of profits to tax havens. In addition, there have been specified the new threshold values, in force as of 2018, applicable to many areas of taxation, in particular the taxation of enterprises.