We would like to inform you, that as of January 1, 2021, pursuant to Art. 11o Sec. 1a and 1b of the Corporate Income Tax Act, the obligation to prepare the Transfer Pricing documentation also applies to a controlled transaction or a transaction other than a controlled transaction, if the actual owner has a place
Learn more23 November 2022
The deadlines for the filing of the TPR and the statement on the preparation of local transfer pricing documentation for 2021 have been extended – thus, for companies whose financial year 2021 coincided with the calendar year, the deadline is, in principle, 30 December 2022. For entities whose financial year did not coincide with the
Learn more23 September 2022
Among the many legislative changes, from 1 January 2022, also those concerning transfer pricing came into force. In particular, they point to formal and documentation issues, including those informing…
Learn more25 February 2022
As of 2021 limited partnerships having their registered office in the territory of the Republic of Poland have become taxpayers of corporate income tax…
Learn more16 July 2021
In addition to the limited liability company (Sp. z o.o.) and the joint-stock company (S.A.), a third form of joint-stock company will be established…
Learn more30 June 2021
On 15 February 2021 the Polish Minister of Finance issued a general ruling regarding classification of transactions carried out with the use of fuel cards…
Learn more21 April 2021
HLB M2 has taken 1st place again this year in the small firms category ‘Tax Advisory Companies’ ranking…
Learn more13 April 2017