At the end of August, the Polish Government submitted to Parliament draft legislation implementing changes to the Corporate Income Tax Law. On 19 September 2022, the draft bill was passed to the Upper Chamber of the Polish Parliament with some additional modifications.The amendments also include additional modifications to the shifted profit tax regulations. This Alert outlines the key proposed change regarding shifting the burden of proof to the Polish taxpayer. It also outlines the overall proposed changes under the draft legislation.Since the shifted profits tax can have a very broad impact and affect payments or arrangements under genuine business operations,...