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Transfer prices

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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