Tax Alert – transfer pricing
When carrying out a transaction with a civil law partnership, the value of the transaction should be determined in relation to the civil law partnership and not separately for each partner of the partnership – interpretation by the Polish Accounting Standards Board
On 2 June 2021 The Director of the National Fiscal Information issued an individual interpretation (ref. 0113-KDIPT2-3.4011.207.2021.3.MS) on whether, in the case of a transaction with a civil partnership, the value of the transaction is determined: in relation to the...
Establishment of documentation obligations between SPZOZ and Medical University and Clinical Hospitals – interpretation by DKIS
On 18 May 2021 The Director of the National Tax Information issued an individual interpretation (ref. 0111-KDIB2-1.4010.54.2021.2.MK) concerning the determination of whether a) the Medical University and the Applicant, for which the Medical University is the forming...
Free-of-charge acquisition of shares for the purpose of their redemption is subject to transfer pricing documentation – interpretation by the Polish Accounting Standards Board
On 24 May 2021 The Director of the National Fiscal Information issued an individual interpretation (0111-KDIB2-1.4010.48.2021.1.MK) to determine whether the transfer pricing rules set forth in the Corporate Income Tax Act apply in connection with the acquisition by...
Free-of-charge acquisition of shares for the purpose of their redemption is subject to transfer pricing documentation – interpretation by the Polish Accounting Standards Board
On 24 May 2021 The Director of the National Fiscal Information issued an individual interpretation (0111-KDIB2-1.4010.48.2021.1.MK) to determine whether the transfer pricing rules set forth in the Corporate Income Tax Act apply in connection with the acquisition by...
There is little time left to submit the ORD-U
We would like to remind you that 31 March is also the deadline for submission of information on agreements concluded with non-residents (ORD-U) for taxpayers whose financial year coincides with the calendar year. The obligation to prepare and submit information...
The deadline for filing the CBC-P notification is approaching
We would like to remind you that March 31 of this year is the deadline for filing the notification regarding the obligation to provide information on the group of entities (CBC-P) for taxpayers whose fiscal year coincides with the calendar year. This is because...
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