Poland: Public consultation on transfer pricing cost-plus method regulations

Comments welcome until 17 March 2023

Comments welcome until 17 March 2023

The Ministry of Finance announced a public consultation on draft clarifications of the transfer pricing regulations related to the cost-plus method.

The clarifications concern practical aspects of using the cost-plus method and cover:

  • The scope of method application
  • Establishing the cost base and profit mark-up, as well as the criteria for comparability of transactions and entities

Comments are welcome until 17 March 2023.

Read a March 2023 report prepared by the KPMG member firm in Poland

 

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