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Poland Extends TP Documentation Deadlines In COVID-19 Response

by Ulrika Lomas, Tax-News.com, Brussels

01 May 2020


On April 17, 2020, the President of Poland signed legislation into law to extend transfer pricing documentation deadlines, as part of a package of additional COVID-19 economic support measures.

Under the legislation, the deadline for submitting a statement on the preparation of local transfer pricing documentation is extended to September 30, 2020, for entities whose tax year or financial year started after December 31, 2018, or ended before December 31, 2019.

Additionally, the deadline to attach group transfer pricing documentation to local transfer pricing documentation is extended to December 31, 2020, for entities whose financial year started after December 31, 2018, or ended before December 31, 2019.

TAGS: tax | legislation | transfer pricing | Poland | BEPS

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