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Amendments to trnasfer pricing regulations from January 2015

Act of 29 August 2014 (Journal of Laws from 2014, Item 1328) introduces as of 1 January 2015 changes to transfer pricing regulations in Corporate Income Tax Act and Personal Income Tax Act.

Key changes concern:

1)    List of related entities expanded to include partnerships,

2)    New types of transactions/agreements will be covered by transfer pricing documentation requirement,

3)    PE will be also covered by transfer pricing documentation requirement,

4)    A possibility to make tax return corrections due to a transfer pricing adjustment of domestic transactions/agreements. (more...)



Source: International Tax Review\Renata Dłuska, Arkadiusz Żurawicki

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