Abstract
In general, Polish transfer pricing (“TP”) regulations follow the OECD Transfer Pricing Guidelines after BEPS (including the introduction of Action 13 documentation requirements into Polish rules). The arm’s length principle based on the OECD Model Tax Convention and the TP documentation standards are reflected in Polish law. There are Advance Pricing Arrangements (“APA”) available in the form of unilateral, bilateral, or multilateral agreements. The avoidance of double taxation is provided for under Mutual Agreement Procedures governed by Double Tax Agreements. Within the European Union, the EU Arbitration Convention is available for intercompany transactions.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Notes
- 1.
Same set of TP regulations was introduced in Personal Income Tax Act.
References
Corporate Income Tax Act.
OECD. (2017). Transfer Pricing Guidelines.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2021 Springer Nature Switzerland AG
About this chapter
Cite this chapter
Georgijew, I., Nowak, R., Adamski, T., Skrzypek, A. (2021). Poland. In: Heidecke, B., Hübscher, M.C., Schmidtke, R., Schmitt, M. (eds) Intangibles in the World of Transfer Pricing. Springer, Cham. https://doi.org/10.1007/978-3-319-73332-6_37
Download citation
DOI: https://doi.org/10.1007/978-3-319-73332-6_37
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-73331-9
Online ISBN: 978-3-319-73332-6
eBook Packages: Business and ManagementBusiness and Management (R0)