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Poland's New Transfer Pricing Legislation including CbC Reporting Requirements Signed into Law

|Approved Changes|Poland
Poland

On 27 October 2015, Poland's President Andrzej Duda signed into law the legislation amending the country's transfer pricing (TP) rules. The legislation makes a number of changes, including new documentation requirements in line with the OECD guidance developed as part of Action 13 of the BEPS Project. The main aspects of the legislation are summarized as follows.

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