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Frontiers in tax - Polish edition
Frontiers in tax - Polish edition
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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Transfer pricing definitions and terms – helpful to taxpayers or not
Transfer pricing definitions and terms – helpful to taxpayers or not
Repeated attempts to present transfer pricing definitions and rules which concern the documentation obligation have been made since the introduction of regulations thereon in the Polish tax law.
Repeated attempts to present transfer pricing definitions and rules which concern the documentation obligation have been made since the introduction of regulations thereon in the Polish tax law.
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Elements of tax documentation and reporting obligations
Elements of tax documentation and reporting obligations
The new regulations of the CIT Act effective from 1 January 2019 amended not only the elements of the Local File and Master File in transfer pricing documentation but also the content of the statement and information subject to reporting.
The new regulations of the CIT Act effective from 1 January 2019 amended not only the elements of the Local File and Master File in transfer pricing documentation but also the content of the statement and information subject to reporting.
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Simplified settlement rules (safe harbours)
Simplified settlement rules (safe harbours)
When introducing the new transfer pricing regulations from 2019, the legislator withdrew from making the scope of documentation obligations conditional on the scale of the taxpayer’s business activity.
When introducing the new transfer pricing regulations from 2019, the legislator withdrew from making the scope of documentation obligations conditional on the scale of the taxpayer’s business activity.
Frontiers in tax is a quarterly tax publication which has been issued in Poland since February 2015.
The current issue of Frontiers in tax was devoted to changes in transfer prices, which seem particularly important for entrepreneurs in 2019. The authors present, among others, elements of tax documentation and reporting obligations, simplified settlement rules (safe harbours) and new severer sanctions in transfer pricing. The new edition discusses the new instruments: recharacterisation and non-recognition of transactions or the new transfer pricing regulations.
— 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
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