Declaration on preparation of transfer pricing documentation
From January 1, 2019 taxpayers are required to submit an electronic statement on the preparation of transfer pricing documentation. For taxpayers whose tax year is a calendar year, the deadline for submitting the declaration for 2019 is December 31, 2020.
TPR – who and when have to report on transfer prices for 2019?
The new reality associated with the emergence of the coronavirus epidemic has brought many changes, also in the area of transfer pricing obligations. Check if you are required to provide information about transfer prices and when the new deadline for submitting this form to the tax office expires.
ABC transfer pricing documentation
A new model statement on having transfer pricing documentation
A new model statement on having transfer pricing documentation English version
Transfer prices 2018
English version here
Local file guide
On 1 January 2019 new transfer pricing regulations came into force. Get familiar with the changes and see which regulations apply to transactions carried out in 2018. Local file – transactional thresholds Prior to the changes, the taxpayers were obliged to prepare documentation if their revenues or costs in the preceding tax year exceeded EUR…
Transfer pricing audit
The main objective of the transfer pricing audit is to reduce tax risks and optimize business processes. The transfer pricing audit is addressed to entities who are required to prepare tax documentation and entities who do not have such an obligation – since tax penalties related to non-market price (surcharge at the rate of 10%)…
Transfer pricing policy
The transfer pricing policy is a set of consistent and transparent rules on how to carry out transactions (esp. how to set a price) between related entities. The transfer pricing policy covers the principles that are followed by related entities in the process of determining the terms of the transaction. It therefore differs much from…