7 October 2019 The Director of National Fiscal Information issued an individual interpretation (file 0111-KDIB1-3.4010.341.2019.1.APO), which concerned the obligation to prepare local transfer pricing documentation in case transactions with loss-making related...
The definition of the eligible beneficiary criterion is contained in Article 86a §4 of the Tax Ordinance. On the basis of this definition, the criterion of a qualified beneficiary is deemed to be met if: revenues or costs of the beneficiary, or the value of assets of...
On 23 September 2019. The Head of the National Treasury Administration issued an amended individual interpretation, ref. no. DPP7.8222.236.2018.GFQV, concerning the obligation to prepare transfer pricing documentation in the situation of voluntary redemption of shares...
On 21 October 2019, the first edition of the Forum devoted to the reporting of MDR tax schemes will be held. The MDR Forum is a consultative and advisory body attached to the Minister of Finance, established under the Regulation of the Minister of Finance, Investment...
On 1 August 2019 The Director of National Fiscal Information issued an individual interpretation, ref. 0111-KDIB1-1.4010.215.2019.2.BK, which concerned the determination whether the system of adjustments applied by the Applicant actually constitutes a transfer pricing...