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Changes in transfer pricing in pre-consultation

Changes in transfer pricing in pre-consultation

08.07.2021

| Katarzyna Rupp

Until July 2, 2021, comments on tax solutions related to the “Polish Deal” program could be submitted.

The package of changes includes simplifications in terms of transfer pricing, including:

- liquidation of the statement on the preparation of transfer pricing documentation and the arm's length principle of the transfer prices applied,

- the possibility of withdrawing from the preparation of a comparative analysis for transactions concluded by micro and small companies and for transactions with companies from tax havens,

- exemption from the obligation to prepare local documentation for safe harbor transactions for loans, credits and bonds,

- exemption from the obligation to prepare documentation for transactions, the so-called clean re-invoicing,

- extension of deadlines for the preparation of transfer pricing documentation.



Katarzyna Rupp

Specialists:

Katarzyna Rupp

Tax Advisor

Katarzyna Rupp

Contact:

Rondo ONZ 1
00-124 Warsaw