New law in Poland expands the requirements for transfer pricing documentation, and includes country-by-country (CbC) reporting. The new provisions essentially reflect the recommendations made in Action 13 the OECD’s base erosion and profit shifting (BEPS) project, and provide for CbC, master file and local file reporting.
The legislation was passed by the lower house (Sejm) in September 2015, and sent to the upper house for consideration. Following this, the president signed the bill into law. Read more on the then-pending amendments to the transfer pricing reporting rules: TaxNewsFlash-Transfer Pricing
For more information, contact a tax professional with KPMG’s Global Transfer Pricing Services group in Poland:
Jacek Bajger | +48 225 281 173 | Jbajger@kpmg.pl
Monika Palmowska | +48 225 281 193 | firstname.lastname@example.org
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