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Polish Deal - Introduction of VAT groups
The regulations introducing the “Polish Deal” also contain changes concerning VAT. One of the most important is the introduction of VAT groups—a solution providing for the possibility of treating a group of entities as a…
Changes in interest rates and the company's transfer pricing policy
In the article The November increase in the NBP reference rate affects the maximum interest rate in transactions between related parties, we wrote that in the environment of interest rate increases, when determining the interest…
In some cases, the obligation to compile transfer pricing documentation for 2021 may also arise in transactions with unrelated parties
The new transfer pricing obligations are a consequence of the new wording of Article 11o of the CIT Act, which came into force on 1 January 2021.
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