20.06.2022

Digital giants must wait – lack of decision on minimum tax rate

Kancelaria Prawna
Dominika Cholewa
There is still a lack of decisions regarding the minimum global tax rate for multinational corporations. Last Friday, Hungarian Finance Minister Mihaly Varga blocked the directive implementation.

Poland withdraws objections to the reform

Until now, due to the conflict with the European Commission, Poland was the one who resisted the reform. It was blocking the disbursement of funds under the National Reconstruction Plan (the polish acronym is KPO) that was the reason. However, after reaching an agreement with the EC under the decision of Prime Minister Matusz Morawiecki, our country withdrew its opposition.

The goal of the project and rate proposals

We would like to remind you that the reform’s purpose is preventing multinational corporations from moving profits to places whose jurisdictions allow them to benefit from preferential taxation.

The first preliminary agreement on minimum taxation was reached in December 2021, when within the OECD framework Poland, among others, undertook to adopt a minimum taxation rate. Currently, work is still underway on the final text of the directive – including the setting of a minimum effective tax rate. The introduction of minimum taxation will mainly affect digital giants such as Amazon, Meta, or Alphabet, who will be obliged to pay tax in the country where they provide services.

Hungary is demanding further work on the content of the directive, accusing the EC that the draft is not ready and needs to be optimized. Entrepreneurs who wish to monitor the development of the situation on an ongoing basis may monitor the progress of work on the European Parliament’s website.


Read the latest article:
EU institutions on the last step to implement a minimum tax rate

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