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» Report: Transfer pricing audits in Poland
The report “Transfer pricing audits in Poland. Statistics, Case Law, and Fiscal Criminal Liability” is a practical summary of the effects of the legislative changes that the Polish legislator introduced in the provisions concerning the taxpayers' obligations on transfer pricing.
Report: Transfer pricing audits in Poland | Deloitte
The report on transfer pricing audits consist of tree parts:
Statistical part
dedicated to analysing data on transfer pricing audits carried out by Polish tax offices as well as customs and tax control offices between 2017 and 2022.
Judicial part
in which we commented on what we consider to be the most interesting court judgments related to transfer pricing issued in 2022 in Poland and abroad.
Fiscal criminal liability part
in which we discussed the effects of the reforms in terms of the Polish fiscal criminal liability regime for irregularities in fulfilling the obligations stipulated under transfer pricing regulations.