Global minimum tax: Implementation challenges

The article deals with the newly introduced Global Minimum Tax, which is relevant for more than 140 countries. The EU law has also developed a legislative framework for the EU Member States that implemented this solution into their national legal orders. Due to its wide reach, its significance for countering international tax avoidance, and implementation challenges associated with it, the Global Minimum Tax has become a spectacular and pioneering event, which has been crucial for the global tax order. The main objective of this article was to perform a detailed analysis of the benefits and challenges arising from the introduction of the Global Minimum Tax in the EU Member States, with particular emphasis placed on Poland and including analysis of implementation effects. The author ponders a claim that the implementation of the Global Minimum Tax in the EU Member States will contribute to the improvement of the operation of the tax system due to reduction in tax avoidance practiced by international corporations, which in turn will increase fiscal justice. At the same time, this process may involve considerable implementation challenges not only for the tax administrations but also for the capital groups that the tax applies to as well as for individual countries that may be affected by the potential reduction in foreign investment inflows.

Bibliografia/References

Babou Diasso, S. (2022). South Centre, Global Minimum Tax Rate: Detached from developing country realities. Tax Cooperation Policy Brief, (23).

Chen, J., & Chow, W. (2024). Global Minimum Tax Reform and the Future of Tax Competition. IBFD.

Choi, J., & Heggs, K. (2025). Pillar Two One Year On: What Have We Seen and Where Are We Going? Skadden.

Hillier, C. (2025). Huge, complex pillar two system encroaches on sovereignty: EY tax leader. International Tax Review. https://www.internationaltaxreview.com/article/2f1skg3wpi1mai51hgni8/direct-tax/huge-complex-pillar-two-system-encroaches-on-sovereignty-ey-tax-leader

von Kommer, S., De Rosa, M., & Gellen, P. (2025). OECD Pillar Two Guidance Targets Implementing Jurisdictions. DLA Piper.

Majdowski, F. (2025). Wpływ polityki oraz polityk podatkowych na kształt filaru 2 projektu BEPS 2.0 na przykładzie wybranych zagadnień. W: D. J. Gajewski, & M. Laskowska (red.), Globalny podatek minimalny. Opodatkowanie wyrównawcze jednostek wchodzących w skład grup międzynarodowych i krajowych. Wolters Kluwer.

Morris, W. (2023). OECD releases further Pillar Two GloBE administrative guidance. PwC.

Oh, K. (2024). Overcoming Challenges in Preparing GloBE Information Return. Wolters Kluwer.

Rezaiee, R. (2023). Pillar Two: Implications for harmful tax competition and profit shifting. TPA Global.

Stiglitz, J., Ocampo, J. A., & Ghosi, J. (2025). The G7 once again puts multinationals’ profits over global reform. The Guardian. https://www.theguardian.com/business/2025/jul/02/the-g7-has-once-again-put-multinationals-profits-over-the-interests-of-people

Vasal, V., Sites, D., Stringer, M., Vale, P., & Bourgeois P. (2024). Understanding the Global Implications of Pillar Two Model Rules. Grant Thornton International.

Wardell-Johnson, G., Turley, C., Enache, R., Do, T., & Dietrich, M. (2025). Pillar Two and tax incentives. KPMG. https://assets.kpmg.com/content/dam/kpmgsites/xx/pdf/2025/02/pillar-two-and-tax-incentives-jan-2025.pdf.coredownload.inline.pdf