Poland: Amendments to decrees on transfer pricing reporting
Draft decrees amending decrees on transfer pricing reporting related to corporate income tax and individual (personal) income tax
Amendments to decrees on transfer pricing reporting
The Minister of Finance on 5 December 2022 published draft decrees amending the decrees on transfer pricing reporting related to corporate income tax and individual (personal) income tax.
The key goal of the amendments is to revise the existing regulations to reflect the repeal of the provision on disclosure of information on so-called indirect haven transactions.
Read a December 2022 report prepared by the KPMG member firm in Poland
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.