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Instytut Cen Transferowych
06.08.2020
Who submits TPR information in relation to companies within the Tax Capital Group?
Related entities which are subject to the obligation to submit TPR information are companies forming PGK, and not PGK as...
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06.08.2020
How should transactions be grouped for inclusion in TPR information?
For the purposes of TPR information, a given transaction should be identified as a controlled transaction of homogeneous nature within...
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06.08.2020
Can transfer pricing information be signed by an attorney?
Yes. Signing the TPR information by an attorney is allowed on principles similar to signing other information or tax returns....
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06.08.2020
How should I submit the TPR information?
The TPR form should be submitted to the Head of the Cashier by e-mail. The deadline for submitting the form...
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06.08.2020
What is the recharacterisation of the transaction?
Under the amended regulations, the tax authority will be able to perform the so-called recharacterisation of a transaction with a...
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06.08.2020
What are the deadlines for reporting on transactions carried out in 2019?
Pursuant to Article 77 point 62 of the Act of 19 June 2020 on subsidies to interest rates on bank...
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06.08.2020
What should be reported in the TPR form?
The information on related party transactions to be reported on the TPR form is very detailed and includes, among others...
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03.08.2020
Companies may apply for tax interpretations in cases of regulations concerning information on tax schemes – another WSA ruling in this case
Once again, the Provincial Administrative Court (WSA) in its judgment (ref. I SA/Po 39/20) issued on 13 May this year...
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30.07.2020
No obligation to submit TPR-C information for national transactions below the documentation thresholds – DKIS interpretation
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24.07.2020
Tax loss and exemption from the obligation to prepare transfer pricing documentation – DKIS interpretation
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