Executive summaryOn 8 September 2021, representatives of the Polish Government submitted draft legislation to the Polish Parliament on the major tax reform of 2021 (referred to as the “Polish Order”). In the latest draft, a new proposal was added to impose a minimum tax on corporate taxpayers, which will be calculated based on their revenue as a top-up over regular corporate income tax (CIT) based on income. The tax would be levied on Polish taxpayers and nonresident companies with a taxable presence (permanent establishment) in Poland.The draft legislation will now be discussed in the Polish Parliament. These regulations, together with...