Category: Transfer pricing

PCN method – selection risk

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Obligation to prepare documentation of transfer prices of a company generating income from agricultural and non-agricultural activity – commentary on individual interpretation of DKIS

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New sanctions in transfer pricing

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Adoption of changes in transfer pricing

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Exemptions to the obligation to prepare local transfer pricing documentation from 1 January 2019

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Exemption from documentary obligations for transactions between national profit-making entities

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Draft implementing regulations for planned changes in transfer pricing

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Changes in transfer prices from 1 January 2019. – Abolition of the documentary obligation for domestic transactions

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New conditions for Master File preparation from 1 January 2019

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Changes in Transfer Pricing from 1 January 2019 – introduction of simplified settlement rules (safe harbours) ? loans

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