The Resource Documentation: Poland

Documentation: Poland

Label
Documentation: Poland
Title
Documentation: Poland
Creator
Subject
Language
eng
Summary
This article gives an overview of the transfer pricing rules in Poland. Transfer pricing rules apply to domestic transactions as well as to cross border transactions, and are based on the OECD Guidelines. The article describes (I) statutory rules, (II) related entities, (III) transfer pricing documentation, (IV) determination of the arm's length price, (V) reporting requirements, (VI) transfer pricing audits, (VII) penalties, (VIII) advance pricing agreements and (IX) elimination of double taxation
Citation source
In: Transfer pricing international journal. - London. - Vol. 13 (2012),
http://library.link/vocab/creatorName
Adamczyk, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • penalties
  • arm's length principle
  • APA
  • double taxation
Label
Documentation: Poland
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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