Entity, parent entity, joint venture and group in GloBE regime
The Act of 6 November 2024 on Top-up Taxation of Constituent Entities of Multinational and Domestic Groups [GloBE Act] introduces a tax regime of minimum taxation of at least 15% of all group entities in one jurisdiction. Under the GloBE Act, constituent entities of domestic and multinational enterprise [MNE] groups – with consolidated revenues exceeding…