The European Commission has announced its approval of Poland's recovery and resilience plan. Approval of the plan is relevant to the approval of the draft Council Directive for the implementation of the 15% global minimum tax of Pillar 2 of the OECD's two-pillar solution for international tax reform, which Poland has previously held up. While Poland's official reason for holding up approval of the Directive is that both Pillars 1 and 2 should be considered as a package for full implementatio…