Poland's Ministry of Finance has launched a public consultation on the draft law for the implementation of the Pillar 2 global minimum tax in line with the Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage). The draft law provides for the introduction of the Pillar 2 income inclusion rule (IIR) and the undertaxed payment/profit rule (UTPR) in order to ensure a minimum tax…