The Ministry of Finance presents a draft of explanations regarding the due diligence obligation related to transactions where the beneficial owner of the payment is located in a tax haven

Regulations regarding settlements with tax havens have been part of the TP regulations since 2000. Since then, obligations to document transactions with related entities were indirectly transferred to settlements executed by taxpayers with tax haven-based entities. At the end of 2020, the legislator took a big step forward by incorporating changes to regulations regarding settlements […]

Transfer pricing obligations across CEE countries (Poland, Czechia, Slovakia, Hungary) in 2019 – 2020

Transfer pricing regulations around the world grow at a fast pace as a result of the implementation of the Action Plan on Base Erosion and Profit Shifting (BEPS) developed by OECD in national tax environment recommendations. Local regulations introduce specific transfer obligations that are relevant exclusively for local entities, such as Transfer Pricing rules applicable for Polish CIT and PIT […]

TPR-C Form Interactive Version

The Ministry of Finance published the long-awaited interactive version of the TPR-C form. After nearly 150 pages of comments submitted during public consultations, taxpayers were provided with the final version of the document. TPR-C will have to be sent electronically to the Head of the National Revenue Administration for transactions with related entities for the […]

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