Monitor Podatkowy

no. 4/2019

Quasi anti-avoidance transfer pricing regulations in the light of constitutional standards required for anti-avoidance provisions

DOI: 10.32027/MOPOD.19.4.3
Jakub Jankowski
Autor jest prawnikiem w Gwiazdowski & Partners Tax Advisory sp.k.
Abstract

In the years 2017–2019, the Polish lawmaker intensified the actions aimed at combating tax avoidance in CIT. As a part of this actions quasi-anti-avoidance rules were introduced into the provisions regarding transfer pricing. The hybrid nature of these regulations causes numerous interpretative issues with regard to the conditions for their application and raises doubts as to their compliance with the Constitution.