Tax Alert – transfer pricing

The increase in NBP interest rates and comparative analyzes

The Monetary Policy Council of the NBP (MPC) raised interest rates once again. On February 8, 2022, the Monetary Policy Council decided to increase the reference rate by 0,50 percentage points. i.e. from 2.25% to 2.75%. Thus, an increase in interest rates may have an...

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It is impossible to apply for the exemption from the obligation to prepare local transfer pricing documentation in the event of a loss on the source of revenues, while this loss was not the result of a controlled transaction.

On January 20, 2022, the Director of the National Tax Inspectorate issued an individual interpretation with ref. no. 0111-KDIB1-3.4010.625.2021.2.MA on determining the possibility of using the exemption from the obligation to prepare transfer pricing documentation for...

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