Transfer prices

Changes in transfer pricing from 1 January 2022
As of January 1, 2022, "The Polish Deal" introduced a number of new regulations that significantly affect taxpayers. The Act includes many key issues that directly affect affiliated entities. What changes affect the area of…
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.
Transfer pricing and the end of LIBOR rates
In2022, LIBOR basis rates are no longer being used, and this has consequences involving the regulations governing the use of the financial safe harbour mechanism.
An obligation to compile transfer pricing documentation for 2021 may also arise in transactions with unrelated parties
The new transfer pricing obligation is a consequence of the new wording of Art. 11o of the Corporate Income Tax Act, which came into force on 1 January 2021. Full implementation of this obligation, i.e.…
The deadline for preparing transfer pricing documentation is approaching
The deadline for fulfilling transfer pricing obligations for 2020 is approaching rapidly. This year was an exceptional time due to the COVID-19 pandemic and its impact on transfer pricing. The pandemic made it necessary to…
2022 - a year of changes in transfer pricing compliance sanctions
Preparation of transfer pricing documentation, and compliance with all the duties related to transfer pricing, can pose a challenge each year for companies. One of the factors encouraging correct and timely compliance in the area…
"Polish Deal": summary of the most important changes in taxes
On Tuesday, November 18, 2021, the president signed the law on tax changes, which is provided for in the so-called "Polish Deal ". Therefore, we are sure that from January 1, 2022 we will all…
Key changes in transfer pricing: Comparative/consistency analysis, Adjustment of transfer prices, Financial safe harbour, Exemption from the obligation to prepare transfer pricing documentation, part 2
In the second part of our series of articles we describe the most important changes proposed under the project called "Polish Deal" connected with the topic of transfer pricing. These changes pertain to a number…
Adjustment of transfer prices: Current law and changes proposed in the Polish Deal
Adjustment of transfer prices is a mechanism applied in settlements between related entities. The appropriate classification of a settlement as a transfer pricing adjustment (as referred to in Art. 11e of the Corporate Income Tax…
Key changes in transfer pricing: Tax and investment agreements, ORD-U, Sanctions in the Fiscal Penal Code part 3
In the third part of our series of articles we describe last changes proposed under the project called "Polish Deal" connected with the topic of transfer pricing. These changes pertain to a number of acts,…
Key changes in transfer pricing: Value of transactions, Deadlines, Statement, Form TPR-C/TPR-P, part 1
Below we describe the most important changes proposed under the project called "Polish Deal" connected with the topic of transfer pricing. These changes pertain to a number of acts, i.e. the PIT Act, the CIT…
Key changes in transfer pricing
Below we present the most important changes proposed under the project called "Polish Deal" connected with the topic of transfer pricing.
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