The draft law amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other laws published on 16 July 2018 provide for new conditions for the preparation of group documentation. According to the draft art. 11n sec. 1 “related entities...
The previous publication dealt with the introduction of simplified solutions for low-value-added services. In this section we describe the changes in Transfer Pricing since 1 January 2019 in the scope of simplified solutions in favour of loan transactions. Related...
The objective of the Project Supplier is to align national regulations with the acquis of the Organisation for Economic Cooperation and Development (hereinafter: “OECD”), as a result of which the draft of 16 July 2018 provides, inter alia, for the...