On 16 October 2015, Poland's President Andrzej Duda signed into law the Amendments to Certain Acts Related to Supporting Innovation Act, which introduces new research and development (R&D) incentives ({News-2015-10-05/A/3- previous coverage}). Current R&D incentives are abolished the end of 2015. Under the new R&D incentives regime, SME's and micro-enterprises are allowed to deduct 120% of eligible R&D expenses, large companies are allowed to deduct 110% of eligible R&D expense, and all companies are allowed to deduct 130% of salary/wages and social security contributions for R&D employees. The approved incentives are less beneficial than the incentives originally proposed by the...