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Poland to Introduce Reduced Tax Rate for SMEs, New R&D Incentive, and Stricter Requirements for Treaty Benefits as Part of 2019 Budget

|Proposed Changes|Poland
Poland

Poland's Ministry of Finance has announced that the Council of Ministers has approved the draft budget for 2019. Some of the main tax measures of the budget include:

  • The introduction of the split payment mechanism for VAT (would be made mandatory; already introduced on a voluntary basis);
  • The introduction of the obligation to report tax planning schemes;
  • The introduction of a new 9% corporate…

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