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Amendments to Corporate Income Tax Act

|Approved Changes|Poland
Poland

On 24 November 2006, the Polish President signed a Bill introducing amendments to the Corporate Income Tax Law. The Bill was published in the Journal of Laws on 29 November 2006. The amended Corporate Income Tax Law became effective on 1 January 2007. The most important amendments are summarized below.

Taxation of dividends

In principle, dividends received…

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