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Corporate Income Tax Obligations Regulations Tax advisory Taxes Transfer pricing

Upcoming CBC-P Reporting Deadline: Increased Information Obligations

Upcoming CBC-P Reporting Deadline: Increased Information Obligations The CBC-P notification must be submitted to the Head of the National Revenue Administration (Szef KAS) within three months of the end of the financial year. For entities whose financial year aligns with the calendar year, the deadline is March 31, 2025. The obligation to submit the CBC-P…

Obligations Tax advisory Taxes Transfer pricing

Affiliations and Transfer Pricing Obligations

Transfer pricing documentation is prepared for transactions between entities that are related either through ownership or personal ties. The threshold for capital affiliations, which leads to recognizing entities as related under transfer pricing regulations, is 25%. This applies to both direct and indirect affiliations. This article will discuss the affiliations that lead to the recognition…

Business Law Regulations Tax advisory Transfer pricing

Approaching Deadlines for Transfer Pricing Documentation Requirements

Since January 1, 2022, new deadlines have been in place for fulfilling transfer pricing documentation requirements. For entities whose fiscal year aligns with the calendar year, the deadline for preparing local transfer pricing documentation is at the end of October 2023, and for submitting the Transfer Pricing Report (TPR) is at the end of November…

Business Law Regulations Tax advisory Transfer pricing

The deadline for preparing the transfer pricing documentation for 2021 is approaching

We would like to remind you that the deadline for preparing the transfer pricing documentation (the so-called Master File) for 2021 is March 31, 2023. Therefore, we would like to highlight the key points related to the implementation of this obligation. Entities Obligated to Prepare the Documentation Entities that are consolidated using the full or…