Tax Alert – transfer pricing

No need to document the dividend payment

In accordance with the amendment to the regulations in force since 1 January 2019, the documentation obligation is subject to controlled transactions of homogeneous nature whose value exceeds certain documentation thresholds. Controlled transaction means identified on...

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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.

The verdict was issued on the grounds of an interpretation case in which the tax authority questioned the amount of revenues indicating their underestimation and therefore considered the prices applied by entities as deviating from market conditions. Therefore, the...

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