Marta Klepacz of MDDP explains that the application of transfer pricing changes to third-party transactions has placed a burden on taxpayers, not least because of the difficulty in identifying the suppliers in indirect transactions.
Several significant Polish transfer pricing (TP) provisions came into force in 2021 and taxpayers are now feeling the impact. The provisions require the preparation of a local file and the filing of a TP-R form for transactions made indirectly with entities based in tax havens.
Source International Tax Review
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