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.
— Introduction – Jacek Bajger, Monika Palmowska
— Transfer pricing definitions and terms – helpful to taxpayers or not? – Katarzyna Olejnik-Długaszek, Jakub Roszkiewicz
— Elements of tax documentation and reporting obligations – Paulina Szemiel, Monika Bonikowska
— Simplified settlement rules (safe harbours) – Tomasz Szczepanek, Anna Pypkowska
— The next step towards the unification of profit estimation principles with international standards – Piotr Wierzejski, Dominika Woźniak
— Transfer pricing adjustments –time to prepare for new obligations – Karolina Stępień, Tomasz Klusek
— New instruments: recharacterisation and non-recognition of transactions – Ewa Kasperkiewicz
— New severer sanctions in transfer pricing – Piotr Wodecki, Joanna Brodziak
— New transfer pricing regulations - when do they become applicable? – Barbara Popowska, Adrian Gurec