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Poland Proposes Increased R&D Incentives, Reduced Tax Rate for Small Taxpayers, New Anti-avoidance Measures and Other Changes

|Proposed Changes|Poland
Poland

Poland's Ministry of Finance has recently proposed a number of draft amendments to the Corporate Income Tax Law. The main proposals are summarized as follows

Increased R&D Incentives

Under Poland's current R&D incentives, which have only been effective since 1 January 2016, SME's and micro-enterprises are allowed to deduct 120% of eligible R&D expenses, large companies are allowe…

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