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Tag: taxpayer

13
November 2023
Expert comment
News

Transfer Pricing Deadline Update

It is a busy time for companies whose tax year coincides with the calendar year. The last day of October marked the deadline for filing local transfer pricing documentation for 2022, and the deadline for submitting TPR-P or TPR-C forms elapses on 30 November. With all the extensions granted during the COVID-19 pandemic, this year’s …

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09
November 2023
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Publication

Positive Tax News for Foreigners in Poland

On 25 September 2023, the National Revenue Information Service issued an advance tax ruling stating that a Belarussian taxpayer whose Pole’s Card (Karta Polaka) expired by operation of law when he obtained a permanent residence permit may still benefit from so-called return relief. The relief applies to an annual income of up to PLN 85,528 …

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02
October 2023
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News
Publication

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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