On 18 December 2020, Poland’s Ministry of Finance has launched a public consultation on draft tax guidance regarding clarifications on transfer pricing regarding the comparable uncontrolled price method.

The transfer pricing provisions contained in the Act of February 15, 1992 on corporate income tax and the Act of July 26, 1991 on personal income tax, effective from January 1, 2019, regulate the method of applying the method comparable uncontrolled price. In order to clarify doubts about how to apply the above-mentioned regulations, tax authority invites to send proposals for opinions, motions and comments with their detailed justification by January 31, 2021.