Poland - Impact of Transfer Pricing Adjustments for VAT and Customs Law Purposes
- K. Lasiński-Sulecki
- International Transfer Pricing Journal, 2013 (Volume 20), No 3
- 10 May 2013
The author considers whether transfer pricing adjustments of any kind (primary, corresponding and/or secondary adjustments) for income tax purposes have an impact on the taxable amount for VAT or customs value. This issue is analysed under both international law in force in Poland and under Polish domestic law.