Polish legislation
Polish legal acts
The most important Polish legal acts on transfer pricing.
Corporate Income Tax Act of 15 February 1992 (Journal of Laws No. 21, item 86)
CIT
Personal Income Tax Act of 26 July 1991 (Journal of Laws No. 80, item 350)
PIT
Tax Ordinance Act of 29 August 1997 (Journal of Laws No. 137, item 926)
Value Added Tax Act of 11 March 2004 (Journal of Laws No. 54, item 535)
VAT
Accounting Act of 29 September 1994 (Journal of Laws No. 121, item 591)
AA
EU guidelines and reports
Title of the legal act
Revised Code of Conduct for the effective implementation of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises 2009/C 322/01 www
Resolution of the Council and of the representatives of the governments of the Member States, meeting within the Council, of 27 June 2006 on a code of conduct on transfer pricing documentation for associated enterprises in the European Union (EU TPD) (2006/C 176/01)
Report on the use of comparables in the EU
Final report on improving the functioning of the Arbitration Convention
COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the work of the EU Joint Transfer Pricing Forum in the period July 2012 to January 2014
COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the work of the EU Joint Transfer Pricing Forum in the period April 2009 to June 2010 and related proposals: 1. Guidelines on low value adding intra-group services and 2. Potential approaches to non-EU triangular cases
COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the work of the EU Joint Transfer Pricing Forum in the period July 2010 to June 2012 and related proposals: 1) a report on small and medium-sized enterprises and transfer pricing and 2) a report on cost contribution arrangements on services not creating intangible property
OECD guidelines and reports
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
Action Plan on Base Erosion and Profit Shifting
Discussion Draft On Transfer Pricing Documentation And CbC Reporting
Transfer Pricing Comparability and Developing Countries
Transfer Pricing Guidance on Financial Transactions
Guidance on the transfer pricing implications of the COVID-19 pandemic
Other sources
PATA guidelines
PATA Transfer Pricing Documentation Package
UN guidelines
United Nations Practical Manual on Transfer Pricing for Developing Countries