Poland Publishes Draft Legislation Amending Transfer Pricing Rules

Poland has published draft legislation that would amend the country's transfer pricing rules in line with the results of the BEPS project and the OECD's 2017 Transfer Pricing Guidelines in order to improve the taxation of large MNEs. The amendments are also meant to simplify the transfer pricing requirements and ease the administrative burden on small and medium-sized enterprises. Some of the main changes include:

• The consolidation of all transfer pricing rules in a new chapter of the Tax Co…