On September 6, 2018, on the website of the Government Legislation Center, draft regulations concerning four transfer pricing materials were published:
- Draft from July 9, 2018. Regulation of the Minister of Finance on the detailed scope of data provided in information on transfer prices and the manner of its compliance by corporate taxpayers with corporate income tax
- Draft from August 20, 2018. Regulation of the Minister of Finance on the manner of ensuring compliance of conditions between related entities being taxpayers of corporate income tax with the terms that unrelated entities would establish between themselves
- The draft of July 31, 2018 on the detailed scope of local and group transfer pricing documentation in the scope of corporate income tax
- The draft of August 14, 2018 on the manner and procedure for eliminating double taxation in the event of adjustment of affiliates’ profits
The draft Act on the amendment of the Personal Income Tax Act, the Corporate Income Tax Act and some other acts in the version of September 4, 2018 has not yet been published, which was submitted by the Ministry of Finance to the meeting of the Legislative Government Legislation Center .
Projects of the above Regulations can be found on the website of the Government Legislation Center
Author: Paweł Rosiński – Tax consultant