Polish Parliament Considering Bill for 2021 Budget Measures

The Polish Parliament is currently considering Bill No. 642, which was submitted on 30 September 2020 and provides for the implementation of a number of proposed measures as part of the 2021 budget. Key measures include:

• New provisions to bring certain partnerships within the scope of corporate income tax, including limited partnerships as well as general partnerships where the partners are not disclosed;
• New rules requiring large companies to make their tax strategy for a tax year publicly…