Tax Alert – transfer pricing

The withdrawal of a shareholder from a commercial law company in the form of voluntary redemption of shares, regardless of its nature (voluntary or compulsory) implies the obligation to prepare transfer pricing documentation

In the individual interpretation of 10 June 2020 The Director of the National Revenue Office* explained that if a shareholder joins a commercial company in the form of a voluntary redemption of shares, regardless of its nature (voluntary or compulsory), there will be...

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Dobrowolne umorzenie udziałów

On 10 June 2020 The Director of National Revenue Information issued an individual interpretation (ref. 0112-KDIL2-2.4011.287.2020.2.AA), the subject of which was, among other things, to determine whether voluntary redemption of shares in a capital company without...

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