Free-of-charge share redemption and transfer pricing consequences – recent Polish Supreme Administrative Court rulings

Free-of-charge share redemption and transfer pricing consequences – recent Polish Supreme Administrative Court rulings

Transfer pricing

The Supreme Administrative Court (SAC) is increasingly indicating that certain capital transfers may also constitute a controlled transaction within the meaning of transfer pricing regulations. Such an approach also applies to arrangements that were previously often regarded as tax-neutral, including the free-of-charge share redemption. In practice, this may entail an obligation to conduct a thorough…

Transactions with management board members – when does the tax authority challenge deductible costs?

Transactions with management board members – when does the tax authority challenge deductible costs?

Transfer pricing

Transactions carried out between companies and members of the management board are, in themselves, neither unusual nor uncommon in business practice. Nevertheless, in order to avoid such transactions being challenged by the tax authorities, both the commercial rationale for such arrangements and their terms should be carefully analysed from a tax perspective.

Will the Stellantis judgment bring clarity across the EU on the VAT treatment of transfer pricing adjustments?

Will the Stellantis judgment bring clarity across the EU on the VAT treatment of transfer pricing adjustments?

Transfer pricing, Trochę o VAT, VAT

The Court of Justice of the European Union has, for the first time, ruled in a case directly addressing the VAT implications of transfer pricing adjustments (Case C-603/24 Stellantis Portugal). This is a highly significant and controversial issue across the EU due to the absence of a harmonised approach among Member States.

Withholding Tax (WHT) and Transfer Pricing – how do tax authorities use the Master File? Practical and case law insights

Withholding Tax (WHT) and Transfer Pricing – how do tax authorities use the Master File? Practical and case law insights

Transfer pricing, Trochę o CIT

Transfer pricing documentation within multinational capital groups has become an invaluable tool not only in the context of transfer pricing verification, but also in relation to other taxes, including withholding tax (WHT). In Poland, tax authorities are increasingly referring to group documentation, namely the Master File, during WHT audits.