Poland's Sejm (lower house of parliament) is considering a draft law submitted on 25 September 2024 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 level of 15% for MNE groups with annual consolidated revenue of at least EUR 750 million in at least two of the preceding four fiscal years. The draft law also provides for...