We're tracking 17 live transfer pricing roles in Poland.
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Transfer Pricing in Poland refers to the tax rules and regulations governing pricing of transactions between related entities, ensuring they are conducted at arm's length. This aims to prevent artificial profit shifting out of Poland and preserve the domestic tax base.
Polish transfer pricing regulations are largely based on OECD Transfer Pricing Guidelines. Taxpayers are required to prepare local and master file documentation for controlled transactions exceeding certain thresholds (e.g., PLN 10 million for goods/financial, PLN 2 million for services/other). An annual Country-by-Country Report (CbCR) notification and report are mandatory for large multinational enterprise (MNE) groups. Additionally, taxpayers must submit a TPR-P (Transfer Pricing Reporting - Poland) or TPR-C (Transfer Pricing Reporting - CbCR) form annually to the Polish tax authorities.