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Frontiers in tax
Frontiers in tax
Articles are written by KPMG experts, who use their expertise to address issues that companies must deal with on a daily basis.
Articles address issues that companies must deal with on a daily basis.
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Statement on transfer pricing documentation since 2019
Statement on transfer pricing documentation since 2019
The tax law regulations effective since 2019 introduce a broader scope of the statement on transfer pricing documentation.
The tax law regulations effective since 2019 introduce a broader scope of the statement on transfer pricing documentation.
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What’s new in the Local File and the Master File?
What’s new in the Local File and the Master File?
Since 1 January 2019, certain elements of the Local File and the Master File have been amended.
Since 1 January 2019, certain elements of the Local File and the Master File have been amended.
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Troublesome identification of controlled transactions
Troublesome identification of controlled transactions
Taxpayers are obliged to prepare the Local File for a uniform controlled transaction.
Taxpayers are obliged to prepare the Local File for a uniform controlled transaction.
This edition of our publication discusses changes in transfer pricing regulations.
In this issue:
- Introduction – Jacek Bajger, Monika Palmowska
- Statement on transfer pricing documentation since 2019 – is this only a formality? – Hanna Rawska, Ewa Major
- What's new in the Local File and Master File? – Tomasz Szczepanek, Robert Żaczek
- Troublesome identification of controlled transactions – Piotr Wodecki, Joanna Brodziak
- Transfer pricing reporting – a new phase – Jakub Roszkiewicz, Marta Krawcow
- Sources of information about intra-group transactions and amendments to the CCP&C – Paulina Szemiel, Monika Bonikowska
- Restructuring – definition and methods of its documentation – Barbara Popowska, Aleksandra Butowska
- Intangible, yet substantial – what’s good to know about intangibles? – Tomasz Klusek, Karolina Łukawska
- How to apply Article 15e of the CIT Act in business activities based in Special Economic Zones? – Katarzyna Darska, Natalia Księżarek
- Do you conclude transactions with related entities? Expect inspections – Piotr Wierzejski, Weronika Michalak
- Methods of eliminating double taxation under the DRM Act – Paweł Kapłan
© 2020 KPMG Sp. z o.o., a Polish limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
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