Tax Alert – transfer pricing
Keeping bank accounts falls within the definition of a controlled transaction – position of the ASC
On 18 June this year. The Director of the National Fiscal Information issued an individual interpretation 0114-KDIP2-2.4010.107.2021.1.RK regarding the determination of the value of controlled transactions for the maintenance of bank accounts. In the facts described...
Transfer pricing simplification package and the announcement of the ICAP Programme – news from the 12th Transfer Pricing Forum
According to the announcements of the Ministry of Finance presented by the Undersecretary of State of the Ministry of Finance, Jan Sarnowski, during the XII Transfer Pricing Forum, changes in the transfer pricing as part of the Polish Order are planned. According to...
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...
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