Tax Alert – transfer pricing

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...

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Transfer pricing adjustments – and who to believe?

Profitability adjustments (upward or downward) made between related parties consisting in the adjustment of the profitability level should not be subject to VAT either as an adjustment of the tax base for the supply of goods or as remuneration for the provision of...

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