Poland Clarifies Resale Price Method for Transfer Pricing

Poland published guidelines intended to clarify the resale price method for determining the arm’s-length value of transactions between related parties.

The method is one of five primary transfer pricing methods used to ensure that related-party transactions are valued in a way that doesn’t confer unfair tax advantages.

• The guidelines clarify practical aspects of applying the method while aiming to improve tax certainty for those involved, according to a media release published March 29 by the Polish finance ministry. The explanations apply to controlled transactions carried out after Dec. 31, 2018.
• The guidelines include rules for choosing the resale price ...