1. Panel 4: Tightening Tax Rules Measures 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

2. Irregularities in the declared supplies of steel rebars (in Poland and other EU countries in 2005 – June 2012) Source: EY

3. Official consumption of steel products in Poland (y/y growth rate by product type) Source: EY VAT reverse charge introduction

4. Official consumption of steel rebars in Poland, 2012-2013 (by components) Source: EY Production (HIPH) Export (GUS)

5. Official consumption and estimated domestic demand for steel rebars in Poland, 2012-2013 Source: EY 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)

6. VAT reverse charge introduction – estimated results 2013-2015 Source: EY Estimated additional income (mPLN) 2013161 2014338 2015360 Excise duty