Transfer pricing documentation - who is subject to the new regulations?

We kindly remind you of significant changes on transfer pricing documentation concerning the annual tax return for the year 2017. Every Polish taxpayer who reaches either revenue or costs which exceed 2,000,000 EUR will be obliged to prepare transfer pricing documentation.

Read the attached file for details.

For more information please contact attorney / tax advisor Rafał Lewandowski (rafał.lewandowski@bsjp.pl) or legal counsel / tax advisor Patrycja Zdanowicz-Pastuszak (patrycja.zdanowicz-pastuszak@bsjp.pl).

Attachment

bsjp_newsletter_17.pdf