Category: Transfer pricing

Tax Alert EN| Transfer pricing

16.02.2022

The increase in NBP interest rates and comparative analyzes

The Monetary Policy Council of the NBP (MPC) raised interest rates once again. On February 8, 2022, the Monetary Policy...

Tax Alert EN| Transfer pricing

28.01.2022

It is impossible to apply for the exemption from the obligation to prepare local transfer pricing documentation in the event of a loss on the source of revenues, while this loss was not the result of a controlled transaction.

On January 20, 2022, the Director of the National Tax Inspectorate issued an individual interpretation with ref. no. 0111-KDIB1-3.4010.625.2021.2.MA on...

Tax Alert EN| Transfer pricing

21.01.2022

Purchase transactions from the perspective of the taxpayer are subject to verification for the emergence of a documentation obligation in respect of “haven transactions” – interpretation of the ASC

On 19 January 2022 The Director of the National Fiscal Information issued an individual interpretation (0111-KDIB1-2.4010.385.2021.1.AW) regarding the determination of...

Tax Alert EN| Transfer pricing

17.01.2022

Exemption from the transfer pricing obligation if the Subsidiary with which the transaction is concluded and controlled settles with a tax haven

On 11 January 2022, the Director of the National Tax Inspectorate issued an individual interpretation with ref. no. 0111-KDIB1-2.4010.335.2021.1.DP on...