On 5 February 2020, Poland's Council of Ministers submitted legislation in parliament including several tax measures. One of the key measures is the transposition of the hybrid mismatch measures of the EU Anti-Tax Avoidance Directive as amended (ATAD2). This includes measures to add hybrid mismatches with third (non-EU) countries, including those resulting in double deduction and deduction non-inclusion outcomes. Also included are measures: Transposing EU directives on call-off stock and warehousing arrangements to harmonize and simplify VAT rules; Extending the scope of regulations on dispute resolution for tax treaties and advance pricing agreements; Introducing a 3% flat tax for certain...