Published on 25 April 2024 was the long-awaited draft bill on top-up taxation of multinational and domestic group components, which is to implement into the Polish legal system Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
as part of so-called Pillar Two.
as part of so-called Pillar Two.
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