Łukasz Kumkowski of MDDP explains Poland’s GloBE reporting rules, deadlines, and the option to apply the provisions retroactively from 2024, highlighting how multinational groups should prepare for their first filings
Application of the GloBE rules will present a challenge for the Polish legislature as it seeks to maintain the country’s appeal as an investment location, say Monika Marta Dziedzic and Łukasz Kumkowski of MDDP
Monika Dziedzic and Łukasz Kumkowski of MDDP consider the dividend taxation exemption for payments made by Polish companies and explain the fulfilment of the beneficial ownership requirement by foreign holding companies
