Changes in transfer prices from 1 January 2019 – affiliates

The draft Act of 16 July 2018 amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts, as indicated in the general part of the justification, provides for simplification of tax regulations as well as minimisation of bureaucratic and...

Changes in transfer prices from 1 January 2019

On 16 July 2018, the Government Legislative Centre published a draft of the following Act amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts. The whole chapter on transfer pricing has been introduced into the project, which...

Tax liability between the Group and PGK

On 29 June 2018. The director of the National Tax Information Office, in his individual interpretation 0114-KDIP2-2.4010.135.2018.1.AZ referred to the obligation to prepare tax documentation between the Capital Group and the Tax Group in which the State Treasury is a...

Comparative analysis for guarantees

On 24 January 2018 The Voivodship Administrative Court in Bialystok issued the following verdict I S/Bk 1832/17, where several important issues concerning tax documentation were addressed, including the issue of comparative analyses for surety transactions. The...
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