Poland intangibles guide
June 14, 2011
By Mike Ahern, Piotr Wiewiorka, and Przemyslaw Orwat, of PwC Poland
Poland joined the OECD in 1996 and generally follows the OECD Guidelines. Transfer pricing regulations, including the Corporate Income Tax (CIT) Law and the Personal Income Tax (PIT) Law, draw heavily on the OECD Guidelines. On May 1 2004, Poland joined the European Union. Poland, therefore, accepts the EU Transfer Pricing Code of Conduct.

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