On 27 November 2017, Poland published in the Official Gazette the Act of 27 October 2017 on the amendment of the Personal Income Tax Act, the Corporate Income Tax Act, and the Law on flat-rate income tax. The Act introduces a number of changes, including the implementation of measures from the EU Anti-Tax Avoidance Directive (ATAD1) and other BEPS-related measures. The main measures are summarized as follows: Restriction on Interest Expense Deduction An interest restriction is introduced that limits the deduction of net interest expense to 30% of EBITDA, with a PLN 3 million safe harbor threshold. Where the tax...