Poland: Last call for taxpayers in Poland to review ATAD 2

Poland has implemented European Council Anti-Tax Avoidance Directive (ATAD 2) by introducing anti-hybrid provisions into its domestic law. The provisions apply starting from January 2021 and the taxpayers should take them into account in their 2021 CIT settlements and onwards. The deadline for the 2021 CIT return and CIT payment elapses on June 30 2022,…

Keep your arm’s-length distance – how to meet Polish TP obligations

Multinational companies that are familiar with transfer pricing (TP) issues in their countries might raise their eyebrows over the kinds of transactions that are subject to the arm’s-length rule in Poland. Usually, TP regulations apply to service, goods, and financial transactions made between related entities. Let’s go through the most controversial Polish regulations. #MORE on…