• Service: Tax, Mergers & Acquisitions, Global Transfer Pricing Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 3/18/2014

Poland - Transfer pricing and business restructurings involving related entities 

March 18: Poland’s Ministry of Finance issued guidelines expanding on the rules for restructurings of business activities between related parties.

The guidelines were issued in response to questions that arose following the issuance of transfer pricing regulations in July 2013. In general, the Ministry of Finance explanations are based on OECD guidelines.

For these purposes, the term “business restructuring” is defined as the transfer of economically significant functions, assets, and risks between related parties. The guidelines clarify that not all types of such transfers will constitute business restructuring. Rather, a determinative factor is whether such a transfer is connected with a shift of profit potential. If the profit potential is transferred between related entities, it is essential that the terms of the business restructuring comply with the arm’s length rules for tax purposes.

Read a March 2014 report [PDF 121 KB] prepared by the KPMG member firm in Poland: New guidelines of the Ministry of Finance concerning transfer pricing regulations on business restructuring

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

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