The “Polish Deal” corporate tax bill on October 4 moved to the Senate after the Polish parliament’s lower house (Sejm) approved the bill on October 1.
The bill includes changes to transfer pricing regulations, a new alternative minimum tax on corporations, and restrictions on deductions of hidden dividends. It also includes tax incentives to encourage research and development.
The plan for the Polish Deal was originally announced in May, and a public consultation on the bill was launched in June. The bill moved to the lower house in September, where it passed 235–217. Along the way. the government has adopted some revisions to the original plan.
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