Poland is planning a 3% digital services tax aimed at Big Tech companies, with a levy on revenue from online advertising, user platforms, and data-driven services. Companies such as Apple and other major U.S. tech firms fall within these thresholds. The tax aims to create fair competition and increase public revenue. Deputy Prime Minister Krzysztof Gawkowski argued that global platforms often pay less tax than domestic companies. However, Apple can argue that large parts of its business fall outside of these definitions. This move could exacerbate tensions with the United States, which argues they unfairly target American companies.