Czasopismo Rzeczpospolita

Many corporate groups have transfer pricing policies which provide for annual verification of intercompany results to ensure they are at arm's length. This is done though what is called transfer pricing adjustments. Transfer pricing adjustments are particularly popular in limited-risk manufacturer or limited-risk distributor models. In the past, due to lack of dedicated regulations, the recognition of such adjustments for income tax purposes was a difficult topic that attracted a number of controversial tax rulings. However, a new law has been in effect since 1 January 2019 to resolve those concerns.

twitter  RSS Feed  WTS YouTube channel