Poland: Guidance on resale price method
Guidance on how the resale price method should be applied for transfer pricing purposes
Guidance on how the resale price method should be applied for transfer pricing purposes
The Minister of Finance on 24 March 2023 published guidance on how the resale price method (RPM) should be applied for transfer pricing purposes, including criteria for comparability of transactions and entities, possible difficulties and errors in using the RPM, and a comparison with other transfer pricing methods.
The guidance considers the recommendations of the Transfer Pricing Forum of 3 March 2020 regarding the RPM and remarks made during the tax consultation process held.
Read an April 2023 report prepared by the KPMG member firm in Poland
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