Official Tax Interpretation and the Protection of Taxpayers’ Legitimate Expectations: Lessons for Poland from the Practice of The United Arab Emirates and Saudi Arabia

The article examines instruments of official tax interpretation in Poland, the United Arab Emirates (UAE) and Saudi Arabia. Its aim is to compare how tax administrations reduce taxpayers’ legal uncertainty, communicate their interpretative positions and manage changes in interpretation. In Poland, the key role is played by a formalised system of tax interpretations linked to a statutory protective mechanism. In the UAE and Saudi Arabia, greater importance is attached to general administrative documents, such as clarifications, guidelines, guides and circulars, supplemented by procedures for obtaining individual positions from the authority. The analysis concludes that Poland could usefully strengthen the general channel of official tax interpretation, especially through clearer publication, versioning and indication of the current status of interpretative documents, without weakening the protective function of individual tax interpretations.