On 28 June 2021, Poland’s Ministry of Finance published a decree dated 25 June 2021, which defers the introduction of the withholding tax pay and refund system until the end of the current year, i.e., to 31 December 2021.This is a further extension of the deadline for the introduction of a new withholding tax (WHT) collection mechanism. The introduction of this new mechanism was initially planned for 1 January 2019 and was subsequently rescheduled several times, with the previous effective date planned as of 30 June 2021.For more information on the pay and refund system, see EY Global Tax Alert,...