Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: TAX RATES - GOODS TAXABLE @ 4% :: due date for vat payment :: empanelment :: VAT Audit :: ACCOUNTING STANDARDS :: Central Excise rule to resale the machines to a new company :: VAT RATES :: articles on VAT and GST in India :: cpt :: ARTICLES ON INPUT TAX CREDIT IN VAT :: form 3cd :: TDS :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ACCOUNTING STANDARD :: list of goods taxed at 4%
 
 
« Transfer Pricing »
 Secondary adjustments to become a reality under Indian transfer pricing regime
  Budget introduces secondary adjustments in transfer pricing
 Transfer pricing: Centre moves forward, introduces ‘secondary adjustments’
 Domestic transfer pricing leeway provides a loophole for Indian companies
 Budget introduces secondary adjustments in transfer pricing
 Transfer Pricing Rules – 2017 novelties
 OECD BEPS transfer pricing rules likely to cost multinationals, but not the IRS
 Transfer pricing’ offers lots of room for manipulating international payments
 New rules for transfer pricing
 Updated UN manual reveals India’s transfer pricing positions
 Budget 2017: What Clarity Can It Bring To International Taxation And Transfer Pricing?

New transfer pricing requirements in Poland
October, 07th 2016

Recent amendments to Poland’s Corporate Income Tax act includes substantial changes to taxpayer’s required transfer pricing documentation. The new rules are in effect from 1 January 2017 - however CBC reporting obligation starts from 2016.

The related entities threshold will rise from a shareholding of 5% to a shareholding of 25%. The transfer pricing requirements will be determined based on the taxpayer’s business size.

  • If in a preceding tax year the taxpayer’s total annual cost or revenue did not exceed €2m there will be no obligation for transfer pricing documentation for transactions with related parties.
  • Taxpayers exceeding the €2m threshold will be obliged to prepare transfer pricing documentation and to submit a statement confirming the completeness of the documentation within the annual income tax return deadline.
  • After exceeding the €10m threshold, a Polish comparable data analysis (benchmarking study) and reconciliation of the financial data with the approved financial statements will be required. Also, submission of the additional attachment to the annual income tax return (CIT-TP form), being a summary of data presented in the documentation.
  • If a taxpayer exceeds the €20m threshold, a master file (transfer pricing documentation at group level) will be required.
 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Achievements

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions