Draft legislation for the introduction of new rules and incentives for research and development activities was submitted to the Polish parliament on 16 March 2015. The new incentives would replace certain current R&D incentives. The main proposed measures include: R&D expenditure would be deductible from gross profits regardless of the outcome, instead of only being deductible if R&D results are utilized SME's and micro-enterprises would be allowed to deduct 150% of R&D expenses, while larger companies would be allowed to deduct 120% of R&D expense, and A tax exemption would be introduced for qualifying companies investing only innovative technologies If...