Publications

Transfer pricing. Commentary to the Regulations. Transfer Pricing Methods. Reporting obligations. Mandatory Disclosure Rules – MDR. Examples.

Author: Jarosław F. Mika
Publication year: 2019
Number of pages: 640
ISBN: 978-83-8128-971-9

The publication contains an update of transfer pricing regulations, which are in  force as from January 1, 2019. The comments have been made to a new definition of a controlled transaction, safe harbours, recharacterisation , omission of transactions and a mechanism of transfer pricing adjustments. The new sixth method of estimating the transfer price has also been described.

 

In the first part the author discusses the regulations:

  • Chapter 1a. “Transfer pricing” of the Corporate Income Tax Act
  • Chapter 11a. “Information on Tax Schemes’ of the Tax Ordinance Act
  • Chapter 6a. “Additional tax liability’ of the Tax Ordinance Act

In the second part of the publication there are comments on the new regulations of the Minister in charge of public finance which are in force as from January  1, 2019, i.e.:

  • The Minister of Finance regulation of December 21, 2018 on transfer pricing in the scope of corporate income tax
  • The Minister of Finance regulation of December 21, 2018 on transfer pricing documentation with regard to corporate income tax
  • The Minister of Finance regulation of December 21, 2018 on information on transfer pricing in the field of corporate income tax
  • The Minister of Finance regulation of December 21, 2018 on the manner and mode of eliminating double taxation in case of adjustment of profits of associated companies in the scope of corporate income tax
  • The Minister of Development and Finance regulation of May 17, 2017 on the definition of countries and territories applying harmful tax competition in the field of corporate income tax.

The comments contain characteristics of six transfer pricing estimation methods with examples of their application and the procedure for drawing up the analysis of transfer pricing. New reporting obligations in the form of TP-R transfer pricing information, which replaced the existing simplified CIT-TP forms, were also discussed. This part of the publication deals also with such issues as

  • elements of tax documentation,
  • information on transfer pricing in the field of corporate income tax,
  • avoidance of double taxation,
  • tax havens.

The publication is addressed to persons professionally dealing with tax issues, especially tax advisors, accountants, auditors, as well as entrepreneurs, tax administration employees and tax  inspectors.

Transfer prices. 259 explanations and interpretations.

The book contains an overview of the most common types of transactions and events taking place in capital groups, with particular emphasis on specific transactions, such as: cash pooling, contract manufacturing, business restructuring, guarantees / sureties, and license fees.

The publication presents transfer pricing issues valid until December 31, 2016 and new regulations implemented after January 1, 2017, including:

  • grouping transactions,
  • definition of transactions and events of one kind,
  • determining revenues for the year preceding the tax year,
  • description of compliance of transaction conditions.

In addition, the paper presents a methodology for preparing comparative data analysis and discusses the databases used for analysis. The most frequent tax risks that may arise during tax / customs-tax audits are indicated. A number of individual tax interpretations and judicial decisions of administrative courts were referred to.

The authors also presented exemplary tax documentation for the country.

The study describes the duties of the so-called tax reporting including simplified CIT-TP / PIT-TP form. The subject of considerations are also issues related to fiscal penal liability of individuals and collective entities subject to reporting obligations in the field of transfer pricing. The issues of the double taxation clause including adjustments of tax liabilities under the mutual communication procedure (MAP) were also discussed.

The publication is intended for tax advisors, lawyers, legal advisors, judges as well as statutory auditors and auditors. It will be a valuable source of knowledge for employees of tax / customs-tax administration, economists and accountants, managers of various levels and entrepreneurs.

Transfer prices. Comment on the regulation. Methods for determining and estimating transfer prices. Analysis of comparability. Examples. Issue: 2.

Author: Jarosław F. Mika
Publication year: 2017
Number of pages: 396
ISBN: 978-83-255-9574-6
Release date: June 2017.

The publication presents the issue of income transfers among related entities, both from the theoretical and the practical side.

The author of the book discusses such issues as:

  • transactions conducted by related entities in capital groups which, as part of the control performed by the Fiscal Control Office, are verified on the basis of the regulation (the so-called portfolio method);
  • cost contribution transactions;
  • financial transactions (loan, credit, bank guarantees).

The authors of the publication discuss changes related to transfer pricing which were introduced by the regulation of the Minister of Finance of 17.06.2013 amending the regulation on the manner of determining the income of legal entities via assessment and the manner of eliminating double taxation of legal persons in case of correction of profit of related entities (Journal of Laws [Dz.U.] of 2013 item 768), which entered into force on 17.07.2013.

The regulation introduces:

  • principles of selecting the most appropriate method for determining prices;
  • catalogue of services with low added value and simplified principles of controlling transfer pricing for services with a low added value;
  • a pre-defined catalogue of shareholder’s costs which should not be determined as related to service provision;
  • supplemented provisions regarding elimination of double taxation in case of correction of profits of related entities.

The exceptional advantage of this publication is also introduction of a new and more legible layout of the book’s content. The publication was divided into numbered theses which are provided with captions determining the scope of a specific fragment. Furthermore, the book is provided with a clear and detailed internal structure.

The publication is primarily intended for entrepreneurs and fiscal administration employees. The book also describes all stages of the control procedure, as well as activities, documents and guidelines to which a fiscal control inspector should pay special attention during a control procedure.

Transfer Pricing. Commentary to the Regulation of the Minister of Finance. Methods of Determining and Assessing Transfer Prices. Examples.

Author: Jarosław F. Mika
Year of publication: 2014
Number of pages: 350
ISBN: 978-83-255-6402-5
Date of publication: June 2014

The publication presents the issue of income transfers among related entities, both from the theoretical and the practical side.

The author of the book discusses such issues as:

  • transactions conducted by related entities in capital groups which, as part of the control performed by the Fiscal Control Office, are verified on the basis of the regulation (the so-called portfolio method);
  • cost contribution transactions;
  • financial transactions (loan, credit, bank guarantees).

The authors of the publication discuss changes related to transfer pricing which were introduced by the regulation of the Minister of Finance of 17.06.2013 amending the regulation on the manner of determining the income of legal entities via assessment and the manner of eliminating double taxation of legal persons in case of correction of profit of related entities (Journal of Laws [Dz.U.] of 2013 item 768), which entered into force on 17.07.2013.

The regulation introduces:

  • principles of selecting the most appropriate method for determining prices;
  • catalogue of services with low added value and simplified principles of controlling transfer pricing for services with a low added value;
  • a pre-defined catalogue of shareholder’s costs which should not be determined as related to service provision;
  • supplemented provisions regarding elimination of double taxation in case of correction of profits of related entities.

The exceptional advantage of this publication is also introduction of a new and more legible layout of the book’s content. The publication was divided into numbered theses which are provided with captions determining the scope of a specific fragment. Furthermore, the book is provided with a clear and detailed internal structure.

The publication is primarily intended for entrepreneurs and fiscal administration employees. The book also describes all stages of the control procedure, as well as activities, documents and guidelines to which a fiscal control inspector should pay special attention during a control procedure.

Tax Aspects of Operation in Special Economic Zones.

Author: Jarosław F. Mika, Radosław Piekarz
Date of publication: 2012
Number of pages: 244
ISBN: 978-83-61792-71-0

The book offers a comprehensive discussion about fiscal aspects of operation in special economic zones in Poland. The publication deals with public assistance, eligible expenditure discounting, zone cost and revenues and separation of zone and out-of-zone operation (transfer prices in SEZ).

The book is addressed to the following groups:

  • investors in special economic zones;
  • tax advisors;
  • financial and accounting divisions.

Transfer Pricing. Penal and Fiscal Liability, Tax Documentation.

Author: Jarosław F. Mika
Date of publication: 2007
Number of pages: 296
ISBN: 978-83-7483-605-0

The author of the book discusses issues related to transfer prices applied in economic transactions among related entities. The publication takes into account changes in tax provisions as of 01.01.2007

They refer to:

  • principles of taxing permanent establishments;
  • principles of settling foreign exchange differences (e.g. cash pooling and netting transactions);
  • prior pricing agreements;
  • transactions concluded with tax havens;

The author also discusses the assessment method of transfer prices. The publication is intended for persons professionally involved in tax counselling and finances, persons responsible for preparation of tax documents in the area of transfer prices, as well as post-graduate students interested in tax law.

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