Instytut Cen Transferowych

Related entities which are subject to the obligation to submit TPR information are companies forming PGK, and not PGK as...
For the purposes of TPR information, a given transaction should be identified as a controlled transaction of homogeneous nature within...
Yes. Signing the TPR information by an attorney is allowed on principles similar to signing other information or tax returns....
The TPR form should be submitted to the Head of the Cashier by e-mail. The deadline for submitting the form...
Under the amended regulations, the tax authority will be able to perform the so-called recharacterisation of a transaction with a...
Pursuant to Article 77 point 62 of the Act of 19 June 2020 on subsidies to interest rates on bank...
The information on related party transactions to be reported on the TPR form is very detailed and includes, among others...
Once again, the Provincial Administrative Court (WSA) in its judgment (ref. I SA/Po 39/20) issued on 13 May this year...