The Polish tax authority has published a notice from the Ministry of Finance on the base interest rates and margins for the safe harbor simplification for loan, credit, or bond (debt) transactions between related parties in 2022. The safe harbor simplification, introduced from 1 January 2019, relaxes transfer pricing requirements for related-party debt where the interest rate is set according to the base interest rate and margin conditions and:
- there are no additional fees besides interest;…