Poland’s Finance Ministry issued decrees that bring the transfer pricing provisions of Poland’s tax law into line with international transfer pricing standards on September 3, 2013 and the decree effective from 18 July 2013.
The decrees introduce new transfer pricing rules in respect of business restructuring. These are defined as transactions that involve the transfer of significant functions, assets and risks between related parties. The measures reflect the provisions on business restructuring in the latest version of the OECD Transfer Pricing Guidelines.The new decrees also implement a rule that the tax authorities may select a transfer pricing method on the basis of criteria set out in the OECD guidelines.
