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Publications & Documents


  • 27-January-2021

    English

    Boosting SMEs’ internationalisation in Poland

    The rapid internationalisation of the Polish economy has helped develop competitive export-led manufacturing and services sectors fostering robust growth and productivity performance. However, the benefits of this development have been unequal. Many small and medium-sized enterprises (SMEs), some regions and social groups have lagged behind. Poland’s integration into world trade has largely focussed on downstream activities of value chains and relatively labour-intensive products that incorporate little domestic value added. The coronavirus (COVID-19) crisis has put additional pressures on SMEs. A broad range of well-coordinated policies is required to boost SMEs’ internationalisation and their productivity, while easing labour reallocation during the ongoing recovery. Providing stronger support for training programmes in smaller firms and within small firms’ networks would help them upgrade the skills of their workforce, notably for their managers, and ease new technology adoption and internationalisation. Streamlining regulations on start-ups and limiting regulatory and tax barriers to firm expansion would raise firm entry and growth. Strengthening post-insolvency second chance policies for honest entrepreneurs would ease resource reallocation and the adaptation of SMEs to an uncertain and rapidly changing international environment. Improving transport and digital infrastructure would lower trade costs and raise productivity. Ensuring that innovation policies adapt to smaller firms would boost their innovativeness and ease their integration in national and international value chains.
  • 16-December-2020

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

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  • 10-December-2020

    English

    Green growth in countries and territories

    There are now 47 Adherents to the 2009 OECD Declaration on Green Growth. Romania has joined Costa Rica, Colombia, Croatia, Bulgaria, Georgia, Kazakhstan, Latvia, Lithuania, Morocco, Peru, Tunisia, as well as OECD members in having adhered to the Declaration.

  • 4-December-2020

    English

    Poland: investing in a greener, fairer economy will strengthen recovery from COVID-19 crisis

    Poland has suffered milder economic losses from COVID-19 than many other countries, yet the crisis still risks aggravating inequalities and reversing gains in living standards. Focusing reforms and investment on building a greener and more inclusive economy with better quality jobs will help to secure a strong and sustainable recovery, according to a new OECD report.

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  • 3-December-2020

    English, PDF, 368kb

    Revenue Statistics: Key findings for Poland

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Poland increased by 0.2 percentage points from 35.2% in 2018 to 35.4% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

  • 17-November-2020

    English

    The impact of COVID-19 on SME financing - A special edition of the OECD Financing SMEs and Entrepreneurs Scoreboard

    The COVID-19 crisis has had a profound impact on SME access to finance. In particular, the sudden drop in revenues created acute liquidity shortages, threatening the survival of many viable businesses. The report documents an increase in demand for bank lending in the first half of 2020, and a steady supply of credit thanks to government interventions. On the other hand, other sources of finance declined, in particular early-stage equity. This paper, a special edition of Financing SMEs and Entrepreneurs, focuses on the impacts of COVID-19 on SME access to finance, along with government policy responses. It reveals that the pre-crisis financing environment was broadly favourable for SMEs and entrepreneurs, who benefited from low interest rates, loose credit standards and an increasingly diverse offer of financing instruments. It documents the unprecedented scope and scale of the policy responses undertaken by governments world-wide, and details their key characteristics, and outlines the principal issues and policy challenges for the next phases of the pandemic, such as the over-indebtedness of SMEs and the need to continue to foster a diverse range of financing instruments for SMEs.
  • 12-November-2020

    English

    Poland should urgently implement reforms to boost fight against foreign bribery and preserve independence of prosecutors and judges

    The OECD Working Group on Bribery has, since 2013, repeatedly urged Poland to reform its laws to ensure it can effectively investigate and prosecute foreign bribery. Since then, the legislative changes to the Polish judicial system have raised further concern about Poland’s implementation of the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions (Anti-Bribery Convention).

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  • 12-November-2020

    English

    Poland - OECD Anti-Bribery Convention

    This page contains all information relating to implementation of the OECD Anti-Bribery Convention in Poland.

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  • 22-October-2020

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Poland (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Poland.
  • 6-August-2020

    English

    Museums and Local Development in Poland

    The OECD-ICOM Guide for Local Governments, Communities and Museums provides a framework for local and regional governments to assess and maximise the social and economic value of cultural heritage, and for museums to understand and strengthen their existing and potential linkages with the local economy and social fabric. This case study in Poland is based on nine museums of different size and ownership structure located in both large urban areas and rural municipalities. It explores opportunities for museums and local development in Poland along five dimensions: i) economic development, ii) urban design and community development, iii) culturally aware and creative societies, iv) inclusion, health and well-being, and v) mainstreaming the role of museums in local development.
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