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Pricing agreements (APAs), mutual agreement procedures (MAPs)
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APAs are formal agreements on the fixing of transaction prices between taxpayers and the tax authority. It is a type of contract concluded between a taxpayer and a tax authority, in which the authority accepts the choice and method of applying the method of determining the transaction price applied in the taxpayer’s relations with the taxpayer and its related entities.
Poland’s double taxation conventions (agreements) provide for a MAP mutual communication procedure during which the competent authorities of the contracting states strive to eliminate double taxation.
As part of the service, we offer comprehensive support in negotiating price agreements in transactions with related parties.
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Napisz do Nas
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