Polskie porozumienia w zakresie cen transakcyjnych w kontekście dyrektywy o obowiązkowej automatycznej wymianie informacji w dziedzinie opodatkowania
Polish advance pricing arrangements in the context of the directive on mandatory automatic exchange of information in the field of taxation

Summary/Abstract: Directive 2015/2376 introduced the duty to automatically exchange the information on all on advance cross-border rulings and advance pricing arrangements that can have a potential impact on the tax base of other EU counties. The changes implemented by the Directive are of considerable importance: an automatic, systematic and effective exchange of data on cross-border tax rulings should enable tax authorities to take more effective actions towards detecting tax avoidance and evasion. The perspective of enhancing the international cooperation between tax administrations of EU Member States is also an important factor. The aim of the article is analysing Polish solutions that fall under the scope of the Directive, with a special emphasis laid on advance pricing arrangements (APAs). The paper presents the current legal status for Polish advance pricing arrangements and examines the dynamics of their use by Polish taxpayers in years 2007–2017. Next, it looks at the use of Polish APAs, in comparison to the similar measures taken in other EU Member States. The article also analyses whether future changes in Polish tax law may stimulate increased interests in instruments that limit the tax risk of taxpayers. In order to reach the research objective, the analytical and comparative method was used, with particular reference to the source materials and legal acts, as well as reports from the Ministry of Finance, the European Commission and the European Parliament.

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