• Service: Tax, Global Transfer Pricing Services
  • Type: Regulatory update
  • Date: 6/11/2013

Poland - Changes proposed to APA proceedings, rules 

June 11: Poland’s Ministry of Finance has proposed changes that, if enacted, would amend the provisions concerning advance pricing agreements (APAs).

Among the proposed changes are measures that would:

  • Expand the scope of transactions that could be subject to APAs (by repealing current law provision that limits an APA to one type of transaction between the related parties)
  • Revise the required items to be include in an APA, thus allowing the APA to be tailored to meet a taxpayer’s particular transaction
  • Allow greater flexibility for the tax authorities to apply a different method if the method proposed by the taxpayer cannot be applied
  • Require the tax authorities to indicate in an APA annulment decision what were the obstacles to the APA
  • Provide guidance for expedited renewal of an APA when there are no significant changes to the conditions of the existing APA
  • Allow for retroactive application of an APA (i.e., retroactively from the date when the APA application is filed)

KPMG observation

The proposed changes to the APA provisions reflect experience gained from the APA program over the past six years.

Observers note that in most cases, the proposed changes are viewed as positive for taxpayers, in that the changes would offer expanded flexibility and more opportunities under the APA program.

However, some changes could be viewed as weakening a taxpayer’s position during APA proceedings and possibly reduce the level of trust or confidence in the program, especially if an agreement is not reached and the tax authorities are allowed to announce the reasons why an APA was not reached. Such changes like these, thus, could lessen taxpayer interest in APAs.

Read a June 2013 report [PDF 161 KB] prepared by the KPMG member firm in Poland: Amendments to the Tax Ordinance Act with regard to AP’s – draft legislation guidelines

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

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