Global Minimum Tax Creates Dispute Risks, Polish Official Says

The global minimum tax creates the potential for cross-border disputes between tax authorities, a top Polish official warned Thursday.

A lack of defined conflict-resolution tools could pose a challenge for tax authorities, said Konrad Szpadzik, deputy director in the Department for Large Business, and delegated competent authority in Poland’s Ministry of Finance.

He was speaking at an event on international taxation organized by the SGH Warsaw School of Economics.

Large multinationals must pay a minimum 15% tax rate in every country where they operate under the minimum tax framework, also known as Pillar Two, finalized by more than 140 ...