@misc{Białek_Maksymilian_Pillar_2021,
 author={Białek, Maksymilian},
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 howpublished={online},
 year={2021},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={Initiative of OECD in scope of global minimum tax (Pillar 2) has been codified in a form of EU Directive and must be implemented by EU Member States by the end of 2023. Its ultimate goal is to fight aggressive tax optimization of the largest capital groups in the world – it is a continuance of the goals set by the ATAD Directives, i.e. the general initiative of BEPS. Unfortunately, due to specific rules on relations between available tax credits and effective tax rate generated in a specific jurisdiction, there is a risk that Poland may become less attractive for future and potential investors.},
 type={text},
 title={Pillar 2 – sprawiedliwość podatkowa czy zagrożenie dla krajów rozwijających się?},
 doi={https://doi.org/10.34616/149358},
 keywords={international tax law, OECD, Pillar 2, global minimum tax, tax incentives},
}