PLMET:

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Alternative title:

Issuing advance pricing agreement following legislative changes

Subject and Keywords:

APA request   related parties   controlled transaction   reconciliation meeting   APA decision

Abstract:

The procedure for issuing an APA requires the initiative of the taxpayer. It is carried out only at the request of the interested entity. The provisions of the Act on the settlement of double taxation disputes and the conclusion of advance pricing agreements define the content of the application for an APA. The scope of information concerning the applicant and other related entities involved in the controlled transaction covers a number of key issues. Their analysis allows the possible conclusion of an advance pricing agreement. This information is divided into two main groups. The first group includes information on the applicant and other related entities involved in the controlled transaction. The second includes information on the controlled transaction covered by the application.

Date issued:

2021

Resource Type:

text

Detailed Type:

article

Identifier:

ISSN 0137-1134

Language:

pol

Abstract Language :

eng

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Autor opisu:

WR U/PAdal