We have been running out of adjectives to describe the amendments to transfer pricing regulations. For many years, we have discussed something new almost every year. Many a time have we communicated that the new regulations are “significant” or “revolutionary” and that the amendments are “fundamental” or “thorough”. It just shows how dynamic the development of the regulations concerning that issue is. At the same time, it is important that the future “revolutionary and significant” amendments will not become a challenge beyond our limits. At present, such a challenge is the reporting of transactions with related entities, which has been submitted in an electronic form (TPR) for the first time this year.
In this issue:
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.