The idea of equalizing taxation, simply put, is that no large international group with a turnover exceeding EUR 750 million per annum effectively pays less than 15% tax. To achieve this, an international consensus is needed, the beginning of which should be sought in 2021, and the final result is reflected in the draft provisions of the Law on equalizing taxation of the component units of international and domestic groups. The first draft of the law was published in Poland at the end of April this year, and the next version on July 29 this year. Theoretically, the regulation will come into force next year. Theoretically because for some taxpayers it will be possible to apply earlier.
