The Ministry of Finance has announced that tax authorities are going to increase controls in the area of transfer pricing. Data shows that in the first nine months of 2023, tax authorities conducted over 12,800 tax and over 7,000 combined customs and tax audits. In the face of globalization and increased trade among companies belonging
Learn more11 March 2024
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
We inform about the extension of the deadline for submitting the information on transfer pricing. By virtue of the Anti-Crisis Shield 4.0 the deadlines concerning…
Learn more2 September 2020
We regularly inform you about successive governmental bills referred to as “anti-crisis shields”. On 31st March 2020 this year the Anti-crisis shield 1.0. was ado…
Learn more30 June 2020
We regularly inform you about successive governmental bills referred to as “Anti-Crisis Shields”. On 31st March this year the Anti-Crisis Shield 1.0 was adopted a…
Learn more1 June 2020
The package of laws under the anti-crisis shield have come into force. On 31st March 2020, the Journal of Laws published and thus entered into force a package…
Learn more3 April 2020
From the 1st July the European Union’s new directive on tax dispute resolution mechanisms entered into force…
Learn more19 July 2019
HLB M2 has taken 1st place again this year in the small firms category ‘Tax Advisory Companies’ ranking…
Learn more13 April 2017
With reference to the rule changes regarding the drawing up of transfer pricing documentation, the responsibility…
Learn more8 January 2016