Tax Alert – transfer pricing
The University and the Hospital for which the University is the founding entity are related entities under the transfer pricing regulations – interpretation by the Director of KIS
On 17 March 2020 Director of National Revenue Information issued an individual interpretation (ref. 0111-KDIB1-2.4010.23.2020.1.MS) concerning the existence of links under the provisions on transfer prices between a university and a hospital for which the university...
Transfer pricing information TPR-C
As of 1 January 2019, the obligation for taxpayers to submit CIT-TP (PIT-TP) reports was replaced by the obligation to submit transfer pricing information (TPR-C). TPR-C - for whom? This information concerns entities obliged to prepare local transfer pricing...
Controlled transaction – prerequisites for identifying transactions between related parties
1. Introductory information As of 1.1.2019, the Corporate Income Tax Act (hereinafter referred to as: "uCIT") changed the method of identification of intra-group transactions subject to the documentation requirement from one type of transactions and events to...
Corrective invoices under the Value Added Tax Act – individual interpretation by the Director of National Fiscal Information
On 17 February 2020 the Director of the National Revenue Information gave an individual interpretation (ref. 0111-KDIB1-3.4010.621.2019.2.PC) on the issue of correction invoices under the Act on Goods and Services Tax. As indicated in the application, the Applicant...
Obligation to submit information on agreements concluded with non-residents (ORD-U)
We would like to remind you that the deadline for submitting information on agreements concluded with non-residents expires on 31 March. Who is the obligation? Pursuant to Article 82 §1 of the Tax Ordinance, the obligation to submit information on agreements concluded...
Obligation to prepare transfer pricing documentation by the Coordinator in the cash pooling system – individual interpretation by the National Treasury Information Director
On 12 February 2020 Director of National Treasury Information issued an individual interpretation (ref. 0111-KDIB1-2.4010.547.2019.1.AK) concerning the Coordinator's obligation to prepare transfer pricing documentation in connection with participation in the actual...
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