Thus, the deadlines for filing transfer pricing information and a statement on the preparation of local file documentation have been extended
- until September 30, 2022 – where the deadline is between January 1, 2022 and June 30, 2022,
- by 3 months – in case the deadline expires in the period from July 1, 2022 to December 31, 2022.
The overriding goal of these changes to the aforementioned deadlines is to make it easier for businesses to meet their transfer pricing obligations in a challenging tax reality.
