Poland: Guidance on transfer pricing cost-plus method
How the cost-plus method is to be applied
How the cost-plus method is to be applied
The Income Taxes Department at the Ministry of Finance on 28 September 2023 published guidance on the transfer pricing cost-plus method.
The guidance addresses:
- How the cost-plus method is to be applied
- Comparability criteria
- Errors in using the method
- Comparison with other pricing methods
- Examples of the practical application of the method
Read an October 2023 report prepared by the KPMG member firm in Poland
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