Poland - Changes in Transfer Pricing Legislation and Practice
- K. Lasiński-Sulecki
- International Transfer Pricing Journal, 2017 (Volume 24), No 3
- 12 April 2017
The author considers changes to Polish transfer pricing rules and critically analyses recent approaches of the tax authorities towards the interpretation of transfer pricing provisions. Both legislative changes and interpretative approaches are partly connected with the BEPS Final Reports released in late 2015 by the OECD, which are aimed at reducing possibilities of tax avoidance.