More transactions to be reported in 2022
It will be a demanding year in terms of transfer pricing. The obligation of documenting and reporting will apply to controlled transactions and, for the first time, non-controlled transactions (with a limit of PLN 500,000) made by taxpayers in 2021. And all this will be taking place on the basis of amended provisions of the Polish Deal (Nowy Ład) program as well as subsequent explanations and recommendations. The material was prepared by Radosław Chudy from the GWW transfer pricing team.
https://www.prawo.pl/podatki/ceny-transferowe-i-dokumentacja-w-2022-roku,512856.html
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