Clifford Chance

Amendment to the corporate income tax act - impact on debt push-down

6 October 2017

On 3 October 2017 the Polish government adopted the draft amendments to the Corporate Income Tax Act proposed by the Polish Ministry of Finance. One of the amendments – if adopted by the Polish Parliament and signed by the President - will exclude the tax effectiveness of debt push-down structures. The amendment will most likely come into effect on 1 January 2018.

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