Last call – deadline for submission of the CBC report

At the end of 2018, the deadline for the submission of the CBC-R report by parent companies with their registered office in Poland expires. CBC-R A parent undertaking within a group of entities shall, where its results are consolidated in the group’s financial...

PCN method – selection risk

Article 11d of the amended Corporate Income Tax Act sets out a catalogue of methods that can be used by tax authorities and taxpayers to verify the transfer price in order to ensure that it is at a level that would be determined by unrelated entities. In addition to...

WRITE TO US

NAPISZ DO NAS

X