On 4 April 2022, the Polish Ministry of Finance launched a public consultation on draft guidelines clarifying the resale pricing method for determining the arm’s length value of transactions between associated parties.
The guidance clarifies, among other things, the scope of the resale price method, a procedure for selecting the audited entity, a method for determining the resale price range and calculating the purchase price, the method for selecting the profitability ratio and criteria for the comparability of transactions and units. Consultations are open for feedback until 30 April, 2022.