OUR TAX BLOG

809. 2021

Transfer pricing statistics for 2019

Finance Ministry's representatives have published an article with first statistics based on transfer pricing reporting (form TPR) for 2019. The total number of TPR reports filed for 2019 is 16,188 on form TPR-C (corporates) and

209. 2021

FM guidance on equalization relief

The Finance Ministry ("FM") has published Guidance of 10 August 2021 on the equalization relief under Article 27g of the Personal Income Tax Act (Journal of Laws of 2021, item 1128, as amended; the "Guidance").

1908. 2021

New definition of place of management

There are plans to make an important amendment to the CIT Act which introduces a new test for having the place of management in Poland. This amendment, which is part of the Polish Deal package

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