Magdalena ZIELIŃSKA Senior Tax Consultant Areas of focus Tax advisory Job title Senior Tax Consultant Office Location Poznań My recent articles Qualified Domestic Minimum Top-up Tax (QDMTT) – Which entities are subject to it and how to calculate it? Pillar 2 – Top-up tax (global minimum tax)Tax advisory Read more > Qualified Domestic Minimum Top-up Tax (QDMTT) – Which entities are subject to it and how to calculate it? Pillar 2: The President of the Republic of Poland has signed the final version of the Polish Act on top-up taxation Pillar 2 – Top-up tax (global minimum tax)Tax advisory Read more > Pillar 2: The President of the Republic of Poland has signed the final version of the Polish Act on top-up taxation How to calculate top-up tax? The Income Inclusion Rule – IIR Pillar 2 – Top-up tax (global minimum tax)Tax advisory Read more > How to calculate top-up tax? The Income Inclusion Rule – IIR Calculating the effective tax rate step by step Pillar 2 – Top-up tax (global minimum tax)Tax advisory Read more > Calculating the effective tax rate step by step What are the simplifications provided for in the Polish draft Act on global minimum tax and how to apply them? Pillar 2 – Top-up tax (global minimum tax)Tax advisoryTax planning Read more > What are the simplifications provided for in the Polish draft Act on global minimum tax and how to apply them? What is the qualified domestic minimum top-up tax (QDMTT) and what does its implementation mean for Polish constituent entities of groups? Pillar 2 – Top-up tax (global minimum tax)Tax advisory Read more > What is the qualified domestic minimum top-up tax (QDMTT) and what does its implementation mean for Polish constituent entities of groups? Global Minimum Tax – when will the new rules apply? Pillar 2 – Top-up tax (global minimum tax)Tax advisory Read more > Global Minimum Tax – when will the new rules apply? Find out if the law on global minimum level of taxation (Pillar 2) applies to your business Pillar 2 – Top-up tax (global minimum tax)Tax advisory Read more > Find out if the law on global minimum level of taxation (Pillar 2) applies to your business Pillar 2: summarising amendments of the Polish Ministry of Finance Pillar 2 – Top-up tax (global minimum tax)Tax advisory Read more > Pillar 2: summarising amendments of the Polish Ministry of Finance Which entities are exempt from Pillar 2 regulations (on global minimum tax)? Pillar 2 – Top-up tax (global minimum tax)Tax advisoryTransfer pricing Read more > Which entities are exempt from Pillar 2 regulations (on global minimum tax)? Top-up tax – who is affected? Pillar 2 – Top-up tax (global minimum tax)Tax advisoryTransfer pricing Read more > Top-up tax – who is affected? Ministry of Finance published a draft act implementing global minimum tax Pillar 2 – Top-up tax (global minimum tax)Tax advisoryCorporate tax compliance Read more > Ministry of Finance published a draft act implementing global minimum tax