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Poland to Clarify Resale Price Method for Transfer Pricing

April 4, 2022, 11:36 AM

Poland launched a public consultation of draft guidelines intended to clarify the resale price method for determining the arm’s-length value of transactions between related parties.

The resale price method is one of five primary transfer pricing methods used to ensure that transactions between related parties are valued appropriately, to avoid unfair tax advantages, according to the draft released Monday by the Polish Finance ministry.

  • The draft focuses on the price of a product that a related sales company would charge to an unrelated party to determine an arm’s-length gross margin.
  • The guidelines have been drafted with “the aim ...