On 4 October 2017, legislation was submitted to Poland's lower chamber of parliament (Sejm) with a number of personal and corporate income tax measures, including measures to counter BEPS. Main measures include:
- Separate tax treatment for capital income (gains) and business activity income, with revenue and costs for both sources settled separately;
- An interest deduction limit equal to 30% of EBITDA for net interest expense, with a PLN 3 million safe harbor threshold;
- Modification of the co…