What to Include in the TP Documentation in Poland According to the New Regulation of the Minister of Development and Finance

2017 has seen numerous important law changes affecting TP documentation in Poland. Mainly as a response to the Base Erosion and Profit Shifting (BEPS) Action Plan adopted by the OECD and G20 countries, new responsibilities with regard to transfer pricing documentation have been imposed in Poland, as of 1 January 2017. The new legislation has significantly extended the scope of the TP documentation and reporting requirements to be provided to tax authorities.