Poland's Ministry of Finance has recently proposed a number of draft amendments to the Corporate Income Tax Law. The main proposals are summarized as follows Increased R&D Incentives Under Poland's current R&D incentives, which have only been effective since 1 January 2016, SME's and micro-enterprises are allowed to deduct 120% of eligible R&D expenses, large companies are allowed to deduct 110% of eligible R&D expense, and all companies are allowed to deduct 130% of salary/wages and social security contributions for R&D employees ({News-2015-10-27/A/3- previous coverage}). The changes proposed by the Ministry of Finance include: Increasing the deduction to 150% of...