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The content of this Client Briefing may be good news for European investment
and pension funds interested in lending to Polish companies.
On 1 January 2011, an amendment to the Corporate Income Tax Act will come
into force, expanding a tax exemption to include the income of investment funds
and pension funds with their seats in the countries of the European Union and
European Economic Area ("EEA"). This exemption will also apply to withholding
tax on revenue (income) paid out to those funds, including interest on the funds'
receivables from Polish entities.

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