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...
On 26th November 2018, The Minister of Finance responded to a parliamentary question concerning the provisions of Article 15e of the Corporate Income Tax Act. Pursuant to Art. 15e sec. 1 of the CIT Act, specified taxpayers are obliged to exclude from tax deductible...
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...
On 23 October 2018, the Director of the National Fiscal Information issued an individual interpretation No. 0111-KDIB1-1.4010.336.2018.1.ŚS, concerning the obligation to prepare transfer pricing documentation. The application for an interpretation was submitted by a...
23 October 2018 The Sejm adopted a law amending the Personal Income Tax Act, the Corporate Income Tax Act and some other acts. The adopted amendments provide for simplification of tax regulations, tightening of the tax system (in particular with regard to income...