Home / Dz.U. 2018 poz. 2491
Regulation of the Minister of Finance of December 21, 2018 on transfer pricing in the scope of corporate income tax
Rozporządzenie Ministra Finansów z dnia 21 grudnia 2018 r. w sprawie cen transferowych w zakresie podatku dochodowego od osób prawnych
Type
Regulation (Rozporządzenie)
Status
act has a consolidated text (akt posiada tekst jednolity)
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
cenyrestructuringcorporate income tax
Related acts
Amending Acts (2)
- Regulation of the Minister of Finance of January 9, 2020 amending the regulation on transfer pricing in the field of corporate income tax · 2020-01-14
- Regulation of the Minister of Finance of February 28, 2022, amending the regulation on transfer pricing in the scope of corporate income tax · 2022-03-05
Information on Consolidated Text (2)
- Announcement of the Minister of Finance of 26 May 2023 on the announcement of the consolidated text of the Regulation of the Minister of Finance on transfer pricing in the scope of corporate income tax
- Announcement of the Minister of Finance, Funds and Regional Policy of July 22, 2021, on the promulgation of the consolidated text of the regulation of the Minister of Finance on transfer pricing in the scope of corporate income tax
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 15 February 1992 on corporate income tax. · art. 11j ust. 1 pkt 1 i 2
Acts referring to this act
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Amended Acts: Regulation of the Minister of Finance of February 28, 2022, amending the regulation on transfer pricing in the scope of corporate income tax
- Amended Acts: Regulation of the Minister of Finance of January 9, 2020 amending the regulation on transfer pricing in the field of corporate income tax
- Consolidated Text for an Act: Announcement of the Minister of Finance of 26 May 2023 on the announcement of the consolidated text of the Regulation of the Minister of Finance on transfer pricing in the scope of corporate income tax
- Consolidated Text for an Act: Announcement of the Minister of Finance, Funds and Regional Policy of July 22, 2021, on the promulgation of the consolidated text of the regulation of the Minister of Finance on transfer pricing in the scope of corporate income tax