Post by account_disabled on Mar 16, 2024 3:08:37 GMT
It is therefore necessary to point out) the category of the controlled transaction if the controlled transaction involves the provision or use of intangible assets also includes the type of intangible asset) the value of the controlled transaction if the controlled transaction involves the provision or acquisition of financing the provision or receipt of guarantees or guarantees liquidity management and deposits, in addition the amount of capital or the amount of guaranteed or guaranteed debt, the actual amount of these controlled transactions, the currency of these controlled transactions, the amount of interest and additional commissions or fees if any, or the amount of guaranteed or guaranteed.
Remuneration given or obtained) Country or region of the contractor’s registered office or management board If the contractor’s place of residence, registered office or management board is located in the territory AWB Directory of the Republic of Poland, information is also included on whether controlled transactions are exempt from the obligation to prepare local transfer pricing documentation in accordance with Article 1. Point 1 of the Corporate Income Tax Law. This provision also applies to the provision of information in returns regarding the methods and prices used by taxpayers in controlled transactions. Taxpayers must provide their chosen transfer price verification method.
A disclose details about the transfer price including the amount, currency and expression and select profitability indicators to verify the price based on the specific nature of the controlled transaction based on the chosen method or if required by the tax office. The above-mentioned implementation measures also specifically mention the issue of informing the transfer pricing analysis that has been performed. The statement will include the following: a description of the transfer price verification method and the sources of comparative data; a description of the transaction parties for which the analysis was conducted; in addition, under the Regulation.
Remuneration given or obtained) Country or region of the contractor’s registered office or management board If the contractor’s place of residence, registered office or management board is located in the territory AWB Directory of the Republic of Poland, information is also included on whether controlled transactions are exempt from the obligation to prepare local transfer pricing documentation in accordance with Article 1. Point 1 of the Corporate Income Tax Law. This provision also applies to the provision of information in returns regarding the methods and prices used by taxpayers in controlled transactions. Taxpayers must provide their chosen transfer price verification method.
A disclose details about the transfer price including the amount, currency and expression and select profitability indicators to verify the price based on the specific nature of the controlled transaction based on the chosen method or if required by the tax office. The above-mentioned implementation measures also specifically mention the issue of informing the transfer pricing analysis that has been performed. The statement will include the following: a description of the transfer price verification method and the sources of comparative data; a description of the transaction parties for which the analysis was conducted; in addition, under the Regulation.