\n The most important Polish legal acts in the field of transfer pricing. <\/p>\n
\n Corporate Income Tax Act of February 15, 1992 <\/br>\r\n(Journal of Laws No. 21, item 86) <\/p>\n \n CIT<\/p>\n \n Personal Income Tax Act of July 26, 1991 <\/br>\r\n(Journal of Laws No. 80, item 350) <\/p>\n \n PIT<\/p>\n \n Tax Ordinance of August 29, 1997 <\/br>\r\n(Journal of Laws No. 137, item 926) <\/p>\n \n OP<\/p>\n \n Act on tax on goods and services of March 11, 2004 <\/br>\r\n(Journal of Laws No. 54, item 535) <\/p>\n \n VAT<\/p>\n \n Accounting Act of September 29, 1994 <\/br>\r\n(Journal of Laws No. 121, item 591) <\/p>\n \n UoR<\/p>\n \n Name of the legal act <\/p>\n \n Revised Code of Conduct for the Effective Implementation of the Convention on the Elimination of Double Taxation on the Adjustment of Profits of Associated Enterprises 2009 \/ C 322\/01 <\/p>\n \n www<\/p>\n \n Resolution of the Council and 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 enterprises associated in the European Union (EU DCT) (2006 \/ C 176\/01) <\/p>\n \n www<\/p>\n \n Report on the use of comparative data in the EU <\/p>\n \n www<\/p>\n \n Final report on improving the functioning of the Arbitration Convention <\/p>\n \n www<\/p>\n \n COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the work of the Joint EU Transfer Pricing Forum from July 2012 to January 2014 <\/p>\n \n www<\/p>\n \n 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 from April 2009 to June 2010 and related proposals: 1. Guidelines on low-value services in-group added value and 2. Potential tripartite approaches outside the EU <\/p>\n \n www<\/p>\n \n COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the work of the Joint EU Transfer Pricing Forum from July 2010 to June 2012 and related conclusions: 1) a report on small and medium-sized enterprises and transfer pricing; and 2) a report on cost-sharing agreements with respect to services that do not create intangible assets <\/p>\n \n www<\/p>\n \n Name of the legal act <\/p>\n \n OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax\r\nAdministrations <\/p>\n \n www<\/p>\n \n Action Plan on Base E + rosion and Profit Shifting <\/p>\n \n PDF<\/p>\n \n Discussion Draft On Transfer Pricing Documentation And CbC Reporting <\/p>\n \n PDF<\/p>\n \n Transfer Pricing Comparability and Developing Countries <\/p>\n \n PDF<\/p>\n \n Transfer Pricing Guidance on Financial Transactions <\/p>\n \n www<\/p>\n \n Guidance on the transfer pricing implications of the COVID-19 pandemic <\/p>\n \n www<\/p>\n \n PATA guidelines <\/p>\n \n PATA Transfer Pricing Documentation Package <\/p>\n \n PDF<\/p>\n \n UN guidelines <\/p>\n ![\"Pdf](\"https:\/\/cenytransferowe.org\/wp-content\/themes\/ceny_transferowe\/assets\/images\/icons\/download-icon.svg\"){kind=icon}
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