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Clifford Chance

Clifford Chance


Fundamental amendment to the terms of settling corporate income tax provided for in the draft amendments to the CIT Act. Tax effectiveness of debt push-down threatened?

11 September 2017

One of the amendments to the Corporate Income Tax Act planned by the Polish Ministry of Finance may be a turning point in the method of settling corporate income tax. Namely, the draft amendment provides for the division of revenues into two baskets, i.e. capital gains and revenues from other sources. This may come into effect on 1 January 2018.

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