Taxpayers are not longer required to prepare comparability analyses in support of the arm’s length pricing of services.
The laws regulating transactions made by members of corporate groups were amended with effect as of the beginning of this year. The new regulations offer, among other things, a number of simplified transfer pricing documentation schemes, including especially the so-called safe harbour provisions for low value-adding services.
For the full text of the article by our tax consultant Michał Kordiak, see Rzeczpospolita on-line, the Dobra Firma weekly and here.