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 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 the introduction of...