Monitor Podatkowy
no. 2/2024
Principles of the global minimum tax of multinational groups of enterprises and major domestic groups in the EU
DOI: 10.32027/MOPOD.24.2.3
Autor jest doktorem nauk prawnych, adiunktem w Akademii Ekonomiczno-Humanistycznej w Warszawie i doradcą podatkowym, prowadzi swoją działalność pod firmą Dr Wojciech Maruchin Kancelaria Doradztwa Podatkowego
Abstract
In regard to acknowledging the minimum tax resulting from the provisions of the Corporate Income Tax Act as a new legal solution implemented within harmonisation of the Polish tax law with the EU law, it is worth to analyse the rules deriving from the provisions of Council Directive 2022/2523 of 14 December 2022 in regard to providing the global minimum tax of multinational groups of enterprises and major domestic groups in the EU.
It is crucial to also discuss the elements of construction of the new tax, which is especially important not only because of its significance to conduct a proper process of implementation of the UE tax law to the legal system of Poland but also because of the wide range and a high level of complexity of these EU provisions.
Based on the acceptable volume of the present paper, the author could only analyse the most important elements of construction of the tax, which is presented in the paper.
Keywords
Corporate Income Tax harmonization of the Polish tax law with the EU law Council Directive 2022/2523 of 14 December 2022 global minimum tax of multinational groups of enterprises and major domestic groups top-up tax implementation of EU law Undertaxed Payments Rule “component unit” “intermediary unit” “Qualified Domestic Minimum Top-up Tax” dominant unit of the highest level of the MNE “qualified UTPR principle” qualified income or loss top-up tax correction calculating Effective Tax Rate level calculating amount of top-up tax sanctioning violation of tax return obligation
