Poland proposes additional changes to shifted profits tax

At the end of August, the Polish Government submitted to Parliament draft legislation implementing changes to the Corporate Income Tax Law.

The draft provides for several amendments compared to the initial version published by the Government on 28 June 2022. The amendments also include additional 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…