Executive summaryOn 16 September 2020, Poland’s Council of Ministers published a draft bill (dated 15 September 2020) amending the corporate income tax (CIT) rules to be in force from 1 January 2021. The bill confirms the earlier announcements on the direction of the changes, which are summarized in a previous EY Global Tax Alert, and also sheds more light on the details of the new regulations. As initially envisaged, the proposed amendments have far-reaching consequences and cover a wide array of tax aspects including taxation of partnerships, the obligation to report own tax policy by taxpayers, new obligations on real-estate rich companies,...