The legislative process for implementing the EU directive on global minimum tax has been initiated in Poland.It is intended that the relevant Act will be adopted in 2024 and be in force from 1 January 2025.The draft bill is expected in March 2024.The Polish administration intends to focus on introducing the Qualified Domestic Minimum Top-Up Tax in addition to adopting the Income Inclusion Rule and the Undertaxed Profit Rule. According to information provided on the Poland government's website, the draft bill implementing the EU directive on global minimum tax (the Directive) has been added to the list of legislative processes in...