Corporate tax in 2025. Tax on credit institutions. Complementary tax

Abstract

The CEF has once again kindly allowed me to review the developments in the taxation of legal entity profits that occurred last year. The scope is not limited to corporate income tax, but also encompasses the complementary tax, as affected by the so‑called side-by-side system. Additionally, the report addresses the actions of the OECD, the European Union, and the United Nations in this area. The work of these three international organizations has shifted the focus of income taxation to the international sphere.