Poland plans to amend provisions implementing tax on shifted profits

At the end of June, the Polish Government announced draft legislation implementing changes to the Corporate Income Tax Law.

One of the significant changes makes certain modifications to the shifted profit tax regulations. This Alert outlines the proposed changes.

Since the shifted profits tax can have a very broad impact and affect payments or arrangements under genuine business operations, it is important to assess such an impact for each organization that could occur and undertake actions as ne…