The time has come to define a controlled transaction

Transfer pricing is still one of the main areas of interest of Polish businesses. This is due to the introduction by the legislator from January 2021 of truly revolutionary regulations on acting with due professional care in transactions with contractors making settlements with tax havens.

We recommend today's article by Radosław Chude from the transfer pricing team on Prawo.pl: https://www.prawo.pl/podatki/definicja-transakcji-kontrolowanej-i-zmiany-w-porownywanej-cenie,507698.html