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Tag: National Tax Chamber

02
October 2023
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Transfer Pricing in Poland

Polish transfer pricing regulations are based on the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. When it comes to related entities, the arm’s length principle requires transactions to be priced as if they were carried out between unrelated entities. Definition of related entities Polish transfer pricing regulations define related entities as those having …

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24
April 2023
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News

Tax Consequences of Electric Vehicle Interpretation

If free electric car charging services are available to all customers, then customers will not have to pay tax on this service. This has been confirmed by the director of the National Tax and Customs Information Office (KIS) in a legal opinion that the e-vehicle industry has long been awaiting. Interestingly, the position taken by …

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29
March 2023
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Pro-growth Tax Relief

Pro-growth tax relief, also known as expansion tax relief, is a tool that can potentially be used by a wide group of taxpayers. Under the Corporate Income Tax Act, taxpayers who have manufactured products in the course of their business activities are entitled to this tax relief. However, there appears to be ambiguity as to …

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