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An analysis by STI Taxand, Taxand Cyprus

 

Christos Theophilou from STI Taxand has been featured in Bloomberg’s Tax Management International Journal, examining a Polish legal dispute on cross-border licensing and transfer pricing.

 

The article explores a Polish legal dispute over cross-border licensing and its transfer pricing implications amid evolving laws.Tax authorities claimed K.P. overstated its costs with excessive fees, recharacterizing the transaction as irrational. However, the court sided with K.P., noting that the anti-avoidance clause and updated OECD guidelines were not applicable during the relevant tax period.

 

You can access the full article here.

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Article tags

OECD | Tax | Tax Law | Tax Policy

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