Poland Further Extends Transfer Pricing Documentation Deadlines Due to COVID-19 and Provides Exclusion for Clinical Hospitals

Poland's Ministry of Finance has announced a further extension of transfer pricing documentation deadlines as part of "Shield 4.0" in response to the COVID-19 pandemic. This includes that the deadlines for the submission of information on transfer pricing (TPR) and the declaration that transfer pricing documentation is prepared are extended:

• to 31 December 2020 where the standard deadline expires between 31 March and 30 September 2020; and
• by 3 months if the standard deadline expires betwee…