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Poland's Ministry of Finance
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Ordinance of October 10, 1997
The tax authorities and
the tax inspection authorities examine whether income earned by a
taxpayer from a transaction with a related entity was determined on the
basis of the fair market value of the object of the transaction,
properly booked and allocated between the parties.
Summary of APA Legislation
The Minister of Finance in Poland may issue,
on a request, a decision as to whether it finds a given method of
determining the transfer price between related parties acceptable. Under
the law, the decision will be binding upon the tax authorities in the
case of other tax procedures (such as tax audits and tax-legal
proceedings).
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