Home / Dz.U. 2018 poz. 2474
Regulation of the Minister of Finance of December 21, 2018 on the method and procedure for eliminating double taxation in the case of correction of profits of related entities in the field of corporate income tax
Rozporządzenie Ministra Finansów z dnia 21 grudnia 2018 r. w sprawie sposobu i trybu eliminowania podwójnego opodatkowania w przypadku korekty zysków podmiotów powiązanych w zakresie podatku dochodowego od osób prawnych
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
2018-12-21
Entry into force
2019-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
taxesincome taxcorporate income tax
Related acts
Acts Declared Repealed (3)
- Announcement of the Minister of Finance of June 26, 2014, on the promulgation of the consolidated text of the regulation of the Minister of Finance on the method and procedure for determining the income of legal persons by estimation and the method and procedure for eliminating double taxation of legal persons in the case of correction of profits of related entities · 2019-01-01
- Regulation of the Minister of Finance of June 17, 2013, amending the regulation on the method and procedure for determining the income of legal persons by estimation and the method and procedure for eliminating double taxation of legal persons in the case of adjustment of profits of related entities · 2019-01-01
- Regulation of the Minister of Finance of September 10, 2009 on the method and procedure for determining the income of legal persons by estimation and the method and procedure for eliminating double taxation of legal persons in the case of correction of profits of related entities · 2019-01-01
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 15 February 1992 on corporate income tax. · art. 11j ust. 1 pkt 3
Repeals Resulting From (1)
Acts referring to this act
- Acts Declared Repealed: Law of October 16, 2019 on resolving disputes concerning double taxation and concluding advance pricing agreements
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Repeals Resulting From: Announcement of the Minister of Finance of June 26, 2014, on the promulgation of the consolidated text of the regulation of the Minister of Finance on the method and procedure for determining the income of legal persons by estimation and the method and procedure for eliminating double taxation of legal persons in the case of correction of profits of related entities
- Repeals Resulting From: Regulation of the Minister of Finance of June 17, 2013, amending the regulation on the method and procedure for determining the income of legal persons by estimation and the method and procedure for eliminating double taxation of legal persons in the case of adjustment of profits of related entities
- Repeals Resulting From: Regulation of the Minister of Finance of September 10, 2009 on the method and procedure for determining the income of legal persons by estimation and the method and procedure for eliminating double taxation of legal persons in the case of correction of profits of related entities