Powstanie obowiązku sporządzenia dokumentacji cen transferowych a wątpliwości dotyczące zasad grupowania transakcji pomiędzy podmiotami powiązanymi od 2017 r.

Abstract

Article provides the analysis of the next amendment of rules concernig grouping transations between binded entities, which entered into force on January 1, 2017. The revised rules responded to some of the proposals of the legal doctrine and changes that appeared in the reality of global trading within a past dozen years. Nevertheless, the new Laws on Personal Income and Corporation Taxes, have also brought interpretational doubts and in conequence divergences in the judicature and the practise estabilished by the companies. The author of the article, after presenting examples of a different wording of to date interpretation and a new wording of the discussed parts of the aforemantioned laws, creates his own evaluation of the regulation. His conlusion is that ratio legis of the aforementioned rules is limiting the situations that causes the obligation to document, only to crucial economically transactions between binded sides. Therefore, it is justified – in the context of limitations defined by the abovementioned laws – to implement on the taxpayer the duty to sum up only transactions and incidents of one kind. However when pointing the most important divergences that occured during the interpretation process along with upcoming annual accounts, the authour calls for general interpretation of the regulations in abovementioned scope, this interpretation – following the wording confirming the thesis of the article – was issued on January 24, 2018.