Key changes in transfer pricing [Polish Deal]
Below we present 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.…
General Ruling on the Preparation of Tax Documentation by foreign Permanent Establishments
3 April 2018 saw the publication of a general ruling on transfer pricing dated 26 March 2018. The publication marked one of the latest steps in a series of rulings…
Taking up Capital Shares and the Obligation to Prepare Transfer Pricing Documentation
An individual tax ruling of the Head of the National Revenue Information confirms the Ministry’s position on the obligation to prepare tax documentation in situation when a taxpayer takes up…
General Ruling of the Minister of Finance on Transfer Pricing Obligations
Since 1 January 2017 the obligation to prepare transfer pricing documentation has been subject to verification pursuant to the new phrasing of article 9a of the Corporate Income Tax Act.…
Deadlines for the preparation of transfer pricing documentation deferred
On 15 March 2018 The Ordinance of the Minister of Finance of 14 March 2018 on the Extension of Deadlines for the Performance of Certain Duties Related to Transfer Pricing…
Newsletter KR Group 04/2018
In this edition: Deadlines for the preparation of transfer pricing documentation deferred. On 15 March The Ordinance of the Minister of Finance of 14 March 2018 on the Extension of…
Newsletter KR Group 10/2017
In this edition: Transfer pricing – new interpretative questions on the obligation to produce transfer pricing documentation. Changes in accounting for R&D expenses. First Occupation – another risk for investors?…