On the website of the Ministry of Finance (MF) has been published another package of legislative proposals in connection with the announced Polish New Deal. This time, the proposals of the MF will concern transfer pricing. In principle, the aim of the proposed changes is to make it easier for taxpayers to meet their transfer […]
Further significant changes to the TPR-C form
The Ministry of Finance[1] (MF) is not slowing down in carrying out work aimed, as declared, at more effective prevention of understatement of taxable income in the area of transfer pricing. Changes in TP introduced shortly before the end of the year are unfortunately becoming a tradition. This time, taxpayers filing transfer pricing information (TPR-C) […]
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 […]
Anti-crisis Shield 2.0 – complementary package
The so-called Anti-Crisis Shield 2.0 extending provisions of the earlier Anti-crisis shield (referred to on our blog) entered into force on 18 April 2020. Below we present the most important implemented changes: Refinancing under the so-called downtime The possibility of granting the stoppage benefit – to be granted, the entrepreneur has to show that the […]