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Podatki z Galt Tax: Tomorrow (03.10.2017) come into force the regulations specifying new requirements for transfer pricing documentation


The regulations* coming into force on 3 October 2017 will include i.a. the detailed description of the elements of the local file, the master file and the benchmark analysis, that is the new documentation that some entrepreneurs have to already prepare for 2017.

These regulations complement the transfer pricing regulations effective as of 1 January 2017. The guidelines contained in the regulations allow for commencing works on documentations with the full knowledge as regards new requirements imposed on entrepreneurs by the tax authorities.

*The Regulation of the Minister of Development and Finance of 12 September 2017 on the information in corporate income tax documentation (item 1753) and corresponding version on personal income tax (item 1752), which were published in the Journal of Laws on 18 September 2017.

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