Following the announcement by the United States in January that it was withdrawing from the reform of the minimum tax on businesses (see EUROPE B13625A6), the Member States’ ambassadors to the EU had discussed the way forward on Wednesday 16 April. According to the document Agence Europe was able to obtain on Monday 28 April, originally published by the US media outlet Tax Notes, the Polish Presidency of the EU Council came up with three scenarios.
On the one hand, Poland has considered...