Poland Consults on Global Minimum Tax Forms, Tax Avoidance Rules

The Polish finance ministry is seeking feedback on a range of tax forms to be used by companies subject to global minimum tax rules in the country.

The forms published for consultation Thursday will serve a variety of reporting functions to verify that large corporate groups pay the minimum effective tax rate of 15% on their global income and to impose additional charges where necessary.

Of the forms provided, three report information for the three major global minimum tax rules developed at the OECD.

They include the income inclusion rule, which allows a country where a multinational group ...