Poland proposes changes to transfer pricing regulations
|Tax Alerts, Transfer Pricing|Poland
At the end of August 2022, draft legislation implementing changes to the Corporate Income Tax Law (CIT) was passed to the Sejm in amended form.
The Polish Government had announced draft legislation implementing changes to the CIT in June 2022.
One of the significant changes is withdrawal of transfer pricing reporting obligations related to indirect transactions with tax havens and modification of reporting obligations related to direct transactions with tax havens.
The new regulations are expected …
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