Changes intended to amend the Tax Ordinance would modify the Mandatory Disclosure Rules (MDR), among other things.The changes could affect Polish and foreign entities that are subject to Polish MDR. Executive summaryOn 17 February 2025, the Polish Ministry of Finance announced plans to amend the Tax Ordinance,1 in part outlining anticipated changes to the Mandatory Disclosure Rules (MDR). These amendments might affect both Polish and foreign (European Union (EU) and non-EU) entities subject to Polish MDR provisions. The primary aim of these proposals was to improve the relationship between taxpayers and tax authorities while increasing the efficiency of tax administration. A...