Frontiers in tax. Polish edition - March 2016

Frontiers in tax. Polish edition - March 2016

The new issue of Frontiers in tax is dedicated to the newest requirements about transfer pricing. In the publication the authors introduce its genesis and highlight the accessory aspects involved in the new tax documentation, which often requires the submission of hitherto unpublished data and is more extensive for many taxpayers. In the magazine the additional reporting obligations arising from the new regulations are discussed.

Frontiers in tax. Polish edition - March 2016

In ths issue:

"BEPS Action Plan" – Monika Palmowska, Agnieszka Osi

  • Origin
  • New transfer pricing documentation concept
  • Revisions to the OECD Guidelines
  • Novel approach to intellectual property
  • Cost contribution arrangements
  • Remuneration for risk taking and capital contribution
  • Summary

"Local file" – Paweł Wolany, Barbara Popowska

  • Two criteria of the mandatory local file preparation
  • Transactions of partnerships
  • Documentation elements
  • Documentation submission time limits
  • Summary

"Benchmarking analysis, a new element" – Jakub Roszkiewicz, Piotr Wodecki

  • Those who this change concerns
  • Purpose of the benchmarking analysis
  • Information to be included
  • Deadlines

"Master file, additional obligation for large entities" – Elżbieta Grzana, Paulina Szemiel

  • What is the purpose of yet another documentation obligation?
  • The use of readymade master files 
  • What should a master file include?
  • When to prepare a master file?
  • Some useful advice

"Country-by-Country reporting, a new reporting obligation" – Tomasz Szczepanek, Bartosz Lewandowski

  • Origin
  • The rationale for introduction
  • The taxpayers the requirement applies to
  • Form and content
  • Timeline
  • The data exchange mechanism

"Additional taxpayer obligations" – Ewa Kasperkiewicz, Tomasz Klusek

  • Representation on preparation of tax documentation
  • The CIT-TP report
  • Verification of prices in related party transactions, a priority of the Ministry of Finance for 2016
  • Directive on the automatic exchange of information on advance tax rulings and advance pricing arrangements


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Wersja polskojęzyczna

Zmiany w cenach transferowych

  • „Plan działań BEPS”
  • „Dokumentacja podstawowa”
  • „Nowość – analiza porównawcza”
  • „Dokumentacja grupowa – dodatkowy obowiązek dla dużych podmiotów”
  • „Raportowanie według krajów – nowy obowiązek sprawozdawczy”
  • „Dodatkowe obowiązki podatników"

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