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...

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