Poland transfer pricing documentation guide
February 27, 2008
Mike Ahern and Sebastian Lebda, of PwC in Poland, summarise the Polish transfer pricing documentation rules
Polish taxpayers as of January 1 2001 are obliged to prepare specific transfer pricing documentation for transactions concluded with related companies, both foreign and domestic. The same rules apply to transactions which result in payments to entities having their registered office, residence or place of management in a territory that applies harmful tax competition (tax havens). From January 1 2007 transfer pricing documentation requirements also apply to transactions made by permanent establishments located in Poland.
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