On 1 October 2021, Poland's lower chamber of parliament (the Sejm) approved in the third reading the bill for the so-called "Polish Deal" tax reform, with the bill now pending before the upper chamber (the Senat). The bill contains several important reform measures, which as previously reported include a new minimum corporate tax, a new tax on shifted profits, revisions to the distribution tax regime, expanded R&D incentives, the introduction of VAT grouping, tighter CFC rules, and revi…