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Poland announces date of the planned implementation of Global Minimum Tax (Pillar 2)

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Poland

  • The legislative process for implementing the EU directive on global minimum tax has been initiated in Poland.
  • It is intended that the relevant Act will be adopted in 2024 and be in force from 1 January 2025.
  • The draft bill is expected in March 2024.
  • The Polish administration intends to focus on introducing the Qualified Domestic Minimum Top-Up Tax in addition to adopting the Income Inclusion Rule and…

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