Poland

Dr. Monika Laskowska, Warsaw School of Economics, discusses the Polish Ministry of Finance’s December 2021 binding interpretation of the concept of a controlled transaction for transfer pricing purposes; it has created a few concerns regarding its interpretation since it was first introduced into Polish tax law in 2019.

Milena Kaniewska-Srodecka, CrossBorder Solutions, discusses the rapidly evolving transfer pricing landscape in Poland, which is now quite challenging for compliance teams to navigate; even as the tax law in this area seems to be becoming more simplified on the one hand, there are still areas of dispute on the other, some unexpected obstacles, and the increasing consequences for noncompliance.

Dr. Monika Laskowska, Warsaw School of Economics, discusses newly proposed amendments to the corporate income tax law set out in the “Polish Deal,” signed into law November 15, introducing several domestic measures that impact intragroup transactions beyond transfer pricing . . .

Dr. Monika Laskowska of the Center of Tax Analyses and Studies, Warsaw School of Economics, discusses trends in Poland’s advance pricing agreement program, as revealed by recent statistics published by Poland’s tax authority . . .

Dr. Monika Laskowska of the Center of Tax Analyses and Studies, Warsaw School of Economics, discusses the Polish government’s newly launched an interactive version of its transfer pricing risk assessment tool which requires taxpayers to disclose to tax authorities much more information than required in the past . . .