Worldwide transfer pricing reference guide 2014

Poland (continued)
APA opportunity (continued)
The Tax Ordinance Act precisely defines the terms under which the APA procedure is to be completed:
• The unilateral APA must be issued without unnecessary delay within six months of the start of the APA application procedure
• The bilateral APA must be issued without unnecessary delay within 12 months of the start of the APA application procedure
• The multilateral APA must be issued without unnecessary delay within 18 months of the start of the APA application procedure
The APA is issued by the Ministry of Finance in the form of an administrative decision, and the general administrative procedure resulting
from the Tax Ordinance Act applies to the APA. In consequence, the above time limits for the APA procedure may be extended if
necessary.
The period for which the APA may be concluded is no longer than five years. The APA may be extended for another five years if the
criteria applied in concluding the APA have not changed, or the entity applies for an extension of the APA no later than six months before
it expires. The decision is valid from the date of its delivery to all parties (including Polish and foreign — if applicable — tax authorities).
Expected reaction to OECD Report on BEPS
In general, transfer pricing rules in Poland follow the OECD Guidelines and recommendations. While there has not been any official
statement of the Polish tax authorities on the OECD Report on BEPS, the recent amendments to the Decrees and tax controls in the
scope of transfer pricing may have been partially driven by the Report. As further legislative changes regarding transfer pricing are in
progress, it can be expected that the OECD findings on BEPS will influence future regulations.
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