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Polish transfer pricing rules in 2016 and 2017 - a new perspective

Polish transfer pricing rules will be much changed. Benchmarking studies will be mandatory for many businesses with related party transactions. Most of the changes will enter into force since 2017. But there are important actions to be taken today.

 

Cypriot PICIS funds not subject to CIT in Poland

A Cyprus fund (registered under the former PICIS regime, now the AIF Law) qualifies for the Polish CIT exemption.

 

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