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) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Latest Expert Exchange
« Transfer Pricing »
 Indian advance pricing agreement uses customs value as arm’s length price
 Indian advance pricing agreement uses customs value as arm’s length price
  How advance pricing agreement helps India-Singapore business ties
 Doing business in India: ‘Substance’ over ‘form’ in transfer pricing regime
 How advance pricing agreement helps India-Singapore business ties
  CBDT to accept transfer pricing MAP sans riders
 How transfer pricing documentation can make you a happier person
 Transfer pricing review and adjustments in Luxembourg
 Here is what Modi government can do for transfer pricing
 Transfer Pricing In International Transactions – An Overview
  Transfer pricing 2017 year-in-review

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 2018 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