Executive summaryThe Polish Ministry of Finance is working on amendments to the corporate income tax (CIT) regime for public consultation. The draft bill, among others, facilitates the creation and operation of the CIT consolidation regime in Poland, referred to as the "Tax Capital Group" (TCG).The proposed amendments provide for simplified requirements for CIT consolidation (TCG) i.e., no minimum profitability, lower average share capital threshold, possibility to carry forward tax losses, permitted shareholding relations between tax group members other than between a dominant entity and a member.Detailed discussion Key provisions of the draft bill are summarized below.No minimum profitabilityThe draft bill...