Executive summaryOn 30 November 2020, the Polish Government published significant changes to corporate income tax law which are in force as of 1 January 2021.1 Among other changes, tax capital groups and taxpayers with revenues over €50m are required to prepare and publish an annual report on execution of the tax strategy they have implemented.The reports should be made publicly available and should include specific information such as information on the applied tax processes and procedures to manage tax compliance, transactions with related parties, implemented or planned restructurings, and transactions with entities from black-listed jurisdictions.Detailed discussionA taxpayer shall publish the...