This is to let you know that public consultations have commenced on draft Transfer Pricing Forum Recommendations on the transfer pricing implications of the COVID-19 pandemic for Polish taxpayers ("Recommendations").
The Recommendations are aligned with OECD Guidance on the transfer pricing implications of the COVID-19 pandemic (see our Newsletter no. 5/2021).
The Recommendations deal with a variety of matters, including:
WTS&SAJA became involved in the consultation process as it urged for:
The Recommendations are available (in Polish) here: https://www.podatki.gov.pl/ceny-transferowe/wyjasnienia/rekomendacje-forum-dot-covid-19-zaproszenie-do-zglaszania-uwag/
We will keep you up-to-date with the progress of the work on the final version of the Recommendations.
Should you have any questions about the above content, do not hesitate to contact your WTS&SAJA consultant.
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We will respond to you as soon as possible.