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Poland to Introduce DST if OECD's Two-Pillar Solution Fails to be Implemented

|Proposed Changes|Poland
Poland

After joining the agreement on the OECD's two-pillar solution for international tax reform, Poland has paused work for the introduction of a digital services tax (DST). A draft bill was submitted in parliament in July 2021 for a proposed DST that would be imposed at a rate of 7% on digital sector enterprises, regardless of their place of establishment, with a significant digital presence in the territory of Poland. However, Poland's Ministry of Finance will reportedly push for the introductio…

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