MF expanded answers to questions on transfer pricing
The Ministry of Finance has published a new version of the TPR Handbook. It has been extended by examples of filling in the TPR information, among others, for financial transactions or long-term contracts.
TPR is information on transfer prices. The ministerial guide is to facilitate filling in the TPR, hence the publication of its amended version, which includes practical examples of filling in the documents. The MF publication concerns TPR-C (3) and TPR-P (3) information according to the templates in force for the tax year beginning after 31 December 2019.
– It should be emphasised that the guide is not a general interpretation, which means that it has no binding force, but in the practice of enterprises it will certainly be very helpful – points out Cyprian Werykowski, tax adviser, director at Thedy & Partners.