Documentation: Poland

Resource Information

The work Documentation: Poland represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Documentation: Poland

Creator

• Adamczyk, A

Subject

• double taxation
• documentation requirements
• arm's length principle
• APA
• transfer pricing
• penalties

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),

Geographic coverage

• European Union
• Europe

Language note

English