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Category: Transfer pricing
Transfer pricing
20.01.2021
Application of minimum remuneration for surety in the light of administrative court judgments – judgment of the Supreme Administrative Court
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Transfer pricing
15.01.2021
Should the free redemption of shares be treated as an economic activity? WSA judgment
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Transfer pricing
12.01.2021
Sales price adjustments as transfer price adjustment – DKIS interpretation
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Transfer pricing
09.10.2020
Obligation to prepare transfer pricing documentation for a continued guarantee agreement in 2019. – DKIS position
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Transfer pricing
04.09.2020
Obligation to prepare local transfer pricing documentation for the in-kind contribution of an organized part of the enterprise – DKIS interpretation
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Transfer pricing
03.09.2020
No need to document the dividend payment
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Transfer pricing
28.08.2020
Payment of the surcharge by a shareholder of the Company is subject to the obligation to prepare transfer pricing documentation – DKIS interpretation
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Transfer pricing
17.08.2020
Transfer pricing adjustment – obligation to apply the arm’s length principle at the transaction planning stage
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Transfer pricing
12.08.2020
Economic strategy and economic conditions as important elements in determining the value of a controlled transaction between related parties – the judgment of the Voivodeship Administrative Court in Szczecin, sign. I SA/Sz 84/20 of 04.06.2020.
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Transfer pricing
30.07.2020
No obligation to submit TPR-C information for national transactions below the documentation thresholds – DKIS interpretation
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