Poland's tax authority has launched a public consultation on draft tax guidance to clarify the application of the comparable uncontrolled price method in transfer pricing. The draft guidance will apply for transactions performed after 31 December 2018 and covers the rationale for using the CUP method, variants of the CUP method, comparison of the CUP method with other methods, the typical application areas of the CUP method, difficulties and errors in applying the CUP method, and examples. I…