Transfer prices

August 4, 2021

Tax Capital Group (PGK).
The risk of losing its status.

Operating within the TCG is also associated with the risk that results from the need to comply with very strict conditions. The loss of the PGK status may turn out to be very severe.

August 4, 2021

Tax Capital Group (PGK).
Terms of establishment and benefits.

How did the legislator make it possible to use this legal and tax tool to reduce tax liabilities within the capital group? What is the impact of TCG on the freedom to make transactions between its related entities?

July 20, 2021

Tax documentation 2021 - due diligence towards each contractor

It is worth getting ready today to examine the documentation obligation and prepare documentation for 2021.

July 20, 2021

Exemption from the obligation to prepare tax documentation 2020

The taxpayer (...) may benefit from the exemption from the obligation to prepare tax documentation in 2020.

April 10, 2019

Information on transfer pricing (TP-R) also for taxpayers who do not prepare documentation

From 2019, the amendment to tax laws introduced a new tool for reporting controlled transactions called - Information on transfer pricing (TP-R). The electronic TP-R form submitted to the head of KAS will replace the existing PIT / TP, CIT / TP declarations.

April 9, 2019

The lack of obligation to prepare tax documentation for transfer pricing sometimes means the need to prepare this documentation within 30 days.

Taxpayers must remember that the lack of a statutory obligation to prepare documentation does not preclude the need to prepare and submit to the tax authority, upon request, complete local documentation within 30 days.

29 mark 2019

New forms of CIT forms

New templates for CIT-8, CIT-8AB, CIT-8 / O, CIT / BR, CIT / MIT, CIT / 8S, CIT / 8SP, CIT / PGK

21 mark 2019

Hierarchy of application of transfer pricing methods

Recommendation of the Transfer Pricing Forum on the hierarchy of application of transfer pricing verification methods and the selection of the most appropriate method.

15 mark 2019

Transfer pricing adjustments (TP adjustments) in 2019

New rules of transfer pricing adjustments (TP adjustments) issued for transactions carried out in 2019.