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Michał Maj

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Michał Maj has over 11 years of experience in tax advisory services with a particular focus on M&A. Michał started his career in 2007 in KPMG and has worked in PwC since 2009. Michał provides advice on the tax effective structuring and acquisition transactions. He has been involved in numerous due diligence projects (including vendor due diligence) related to the acquisitions of Polish business entities. Michał's specialization also includes tax restructuring of business entities for the realization of unique business aims. He was involved in cooperation with private equity funds, multinational corporate clients as well as Polish firms and individuals. In addition, Michał supports clients during tax audits and further proceedings, including proceedings before the court. Michał has been a licensed Polish tax advisor (license no. 11530) since 2010.
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European Union: Preliminary Agreement Reached on EU’s Pillar 2 Directive

by , and 3 Mins Read

In a somewhat surprise move, it appears EU Member States have managed to reach preliminary agreement on a minimum level of taxation for largest corporations, also known as the Pillar 2 Directive. The Committee of Permanent Representatives reached the required unanimous support on 12 December 2022. While it is being reported that Poland has reiterated its previous concerns, we do not expect Poland to use its veto this time. With Hungary lifting its veto, this development may mean that the EU will be the frontrunner in implementation of Pillar 2, requiring EU Member States to transpose the Pillar 2 Directive into domestic laws by the end of 2023.