The newest tax regulations came into force as of 1st January 2017 and introduced requirement to demonstrate that terms of cooperation and settlements between related parties were determined in line with the arm’s length principle.
The new regulations include a number of significant changes in the Polish transfer pricing area and impose new requirements on taxpayers that are planning / concluding their related-party transactions. In practise, much more information on intra-group transactions will be required by the tax authorities from taxpayers.
Download the latest 2017 Transfer Pricing Overview for Poland for more details about:
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- applicable Legislation
- transactions subject to transfer pricing documentation
- scope of transfer pricing documentation
- the three-level concept
- thresholds
- exceptions
- transfer pricing methods
- deadlines
- Country-by- Country Reporting
- Advance Pricing Agreements
- new obligations
- CIT-TP or PIT-TP statement
- statements on drawing up tax documentation.
- penalties
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Our 2017 Transfer Pricing Overview for Poland is one of the most comprehensive guide of its kind. Contact our experts in Poland if you need any additional support!
