The Ministry of Finance has published a draft of recommendation on transfer pricing in the context of the impact of the Covid-19 pandemic on its calculation.
Our expert, Marek Gwóźdź, explains in an article for Prawo.pl what are the recommendations regarding the impact on comparative analysis and price agreements, as well as the issue of documentation of the effects of the pandemic and the burden of proof.
We invite you to read:
https://www.prawo.pl/podatki/rozliczenia-podmiotow-powiazanych-i-cen-transferowych-w-czasie,509485.html