Poland's Ministry of Finance is finalizing draft legislation to amend the Act on Equalization Tax for Constituent Units of International and Domestic Groups, which provided for implementation of the Pillar 2 global minimum tax in line with Council Directive (EU) 2022/2523 of 14 December 2022. The draft legislation amends the Act to incorporate the OECD Pillar 2 administrative guidelines issued in June 2024 and January 2025, which includes guidance on deferred tax liabilities, the allocation o…