At the end of August 2022, draft legislation implementing changes to the Corporate Income Tax Law (CIT) was passed to the Sejm in amended form.The Polish Government had announced draft legislation implementing changes to the CIT in June 2022.One of the significant changes is withdrawal of transfer pricing reporting obligations related to indirect transactions with tax havens and modification of reporting obligations related to direct transactions with tax havens.The new regulations are expected to be applied retrospectively for financial years starting on 1 January 2021.As the legislative process is still ongoing, it is expected that the wording of the regulations...