On 16 September 2014, Poland's President Polish President Bronislaw Komorowski signed into law the Act of 29 August 2014, which amends the corporate income tax law to expand the application of transfer pricing (TP) rules to all partnerships.
Key impacts of the change include:
- Transactions between partnerships and related parties will be required to comply with the arm's length principle, including transactions between a partnership and its partners
- Partnerships will need to prepare TP docu…