Legislation Amending Poland's Individual and Corporate Income Tax Laws Published

On 29 September 2016, amendments to Poland's individual and corporate income tax laws were published in the Official Gazette after being signed into law by the president on 21 September. The measures include a reduced 15% corporate tax rate for small businesses, clarification of the meaning of Polish-source income, the definition of beneficial ownership, and certain anti-avoidance measures ({Ne…
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