Poland's Ministry of Digital Affairs Releases Draft Bill Introducing Digital Services Tax

Poland's Ministry of Digital Affairs has released a Draft Bill for the introduction of a "Compensatory Tax on Certain Services", which essentially serves as a Digital Services Tax (DST). This includes a proposed DST rate of 3% on the following services:

• Targeted advertising placed on digital interfaces, with the DST base calculated as global ad revenue multiplied by the percentage of impressions shown to users in Poland;
• Multi-party digital intermediation platforms enabling user interaction…