Poland - Changes in Advance Pricing Agreements
- K. Lasiński-Sulecki
- International Transfer Pricing Journal, 2016 (Volume 23), No 2
- 3 February 2016
The Polish legislature has recently been active in the field of transfer pricing. First, changes were introduced in basic provisions regarding transfer pricing adjustments and thin capitalization (effective from 2015), followed by amendments to APA rules (entering into force in 2016). Finally, transfer pricing documentary requirements were created nearly anew (to be fully effective in 2017). Here, the author considers the amended APA rules.