Poland has set the thresholds for certain regimes for small taxpayers, including the reduced corporate tax rate, simplified VAT regime, investment incentive deduction, and flat tax rates as follows: The revenue threshold for treatment as a small taxpayer and eligible for the reduced corporate tax rate (9%) for 2020 is PLN 8.747 million, inclusive of VAT, in 2019; The supply threshold for the simplified VAT regime for small taxpayers is PLN 5.248 million for 2020; For small taxpayers and newly established businesses, the investment incentive deduction for fixed assets in asset groups 3 to 8 (except for passenger cars) is...