The following is a summary of the tax measures Poland has recently enacted for 2017.

Increased R&D Incentives

Poland's R&D incentives are improved in 2017, including:

• An increase in the R&D expense deduction to 150% of all eligible expenses for SMEs and micro-enterprises (from 120%);
• An increase in the R&D expense deduction to 150% of R&D employee expenses and 130% of al…