• Service: Tax, Global Transfer Pricing Services
  • Type: Regulatory update
  • Date: 4/8/2014

Poland - Draft legislative changes to APA program 

April 8:  Poland’s Council of Ministers in March 2014 approved guidelines with respect to draft legislative proposals to amend the advance pricing agreement (APA) program.

The proposed APA-related amendments would expand the availability of an APA (currently, an APA is limited to one type of transaction entered into between two parties only). Specifically, an APA could apply to cost sharing agreements among members of multinational groups.

The APA proposals also would:

  • Revise the list of items to be included as part of the APA decision
  • Repeal the ability of the tax authorities to indicate a different transfer pricing method if, in the tax authorities’ opinion, the method selected by the taxpayer cannot be applied
  • Affect when the tax authorities would cease APA proceedings because of obstacles encountered during the APA process
  • Allow both for renewal and for retroactive application of an APA
  • Clarify the authority of the Minister of Finance to define the evidence and/or elements required for an APA

Read an April 2014 report [PDF 123 KB] prepared by the KPMG member firm in Poland: Transfer Pricing Alert

Contact a tax professional with KPMG's Global Transfer Pricing Services.

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