Poland's Ministry of Finance has issued a release on its recent consultation meeting regarding the adaption of R&D tax relief in the context of the Pillar 2 GloBE Rules. According to the release, three alternative approaches are being considered to modify the R&D tax relief: Cash refund for unused R&D relief deducted from the tax base, which would allow companies with insufficient taxable income to fully utilize their R&D deductions by receiving a cash payment for the unused portion; Cash refund for unused R&D relief deducted as a tax credit, which is similar to the first option, but the refund...