The Polish government has reportedly revised the proposed introduction of a minimum corporate tax as part of the so-called "Polish Deal" tax reform to provide additional exemptions from the tax. As previously reported, the minimum tax would be levied at a rate of 10% on resident taxpayers and permanent establishments in Poland of non-residents, including capital groups, if they incur an operating loss (excludes capital losses) or report a profitability ratio not exceeding 1% based on taxable …