Found (5) results from author Kamil Karamański

# CIT Retroactive application of Pillar 2 for 2024 – what does it mean and is it worth it? Background The regulations concerning the top-up taxation of constituent entities of multinational and domestic groups (so‑called Pillar 2) entered into force on 1 January 2025.…

18.05

4 min

Sören Godniak
# CIT Pillar 2 – developments and changes in 2026. Part 1 The new year 2026 has brought a significant number of changes in the area of the top-up tax (the socalled Pillar 2 / GloBE). Although…

04.02

5 min

Sören Godniak
# Tax News Pillar 2 in Poland – First amendments to the local legislation already planned Only a few months have passed since the top-up tax (Pillar 2) regulations came into force (in Poland with a one-year delay as of 1…

16.04

2 min

Kamil Karamański
# Tax News Pillar 2 - DAC 9 Directive on the top-up tax reporting rules and the related exchange of information adopted by the EU Council Earlier this week (14 April), the EU Council adopted the DAC9 Directive, which introduces reporting rules for top-up tax purposes and outlines principles of  the…

16.04

1 min

Kamil Karamański
# WHT Draft withholding tax clarification submitted for public consultation On 28 September, the Ministry of Finance presented a draft clarification on withholding tax for public consultation. The draft has been eagerly awaited by entrepreneurs…

29.09

10 min

Monika Lewandowska