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Salaries of developers are around 63% lower than in the US and 37% lower than in Germany and the UK. Countries that are more expensive than Poland also include Indonesia, Ukraine, Mexico and Brazil. For details, go here
No, that is not necessary. To begin with, you can operate from your headquarters in another country based on cross-border B2B contracts with self-employed people (however, you will need to check the regulations in your country in that respect).
Poland is part of WTO, NATO, European Union, and the Schengen Area. The ICT infrastructure is modern and it allowed the IT industry to switch smoothly to remote working mode during COVID-19. For more, click here
There are many: tax exemptions for 10 to 15 years, up to 250% deductions from taxable base for R&D centres, a 5% preferential tax rate (OECD’s nexus approach).