On 15 November 2024, Polish President Andrzej Duda signed into law the Act on Equalization of Constituent Units of International and Domestic Groups for implementation of the Pillar 2 global minimum tax in line with Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage). The Act provides for the introduction of the Pillar 2 income inclusion rule (IIR) and the undertaxed payme…