OUR TAX BLOG

710. 2021

New definition of Polish-based management

We have reported earlier (see our blog post form August 19th, 2021) on plans to change the definition of Polish-based management board, as originally drafted in the Polish Deal legislative package. In accordance with that

2409. 2021

Minimum income tax

The Polish Deal legislative package currently processed in the Sejm includes a proposal to introduce what is called minimum income tax (CIT Act, Article 24ca). The new burden would apply to: corporate taxpayers with full

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