Globalny minimalny podatek —wyzwania i zagrożenia
Global Minimum Tax: Challenges and Threats

Summary/Abstract: The article discusses the issue of a newly introduced global minimum tax which is applicable in over 140 countries. There has also been prepared a legislative framework within the European Union law for the EU States that are implementing these solutions into their legal orders. The global minimum tax is applicable to international capital groups that meet strictly defined criteria. In Poland, the global minimum tax will be applicable as of 1 January 2025 and it is already perceived as a broad and complex construction that is based not only on tax law but also on accounting law. The objective of this article is to indicate the main framework of the tax introduced in Poland and illustrate the potential threats that its implementation poses. Cross-sectional analysis of the global minimum tax allows to conclude that the current regulations in Poland will give rise to numerous problems in terms of interpretation as well as gaps arising from the disciplinary character of the regulations. Finally, introduction of the global minimum tax will produce impact on investment processes in Poland.

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