WebBased on the regulations currently in force, the documentation obligation arises depending on the net value of the homogenous controlled transaction which exceeds the following thresholds in the financial year: PLN 10 million – for commodity and financial transactions, PLN 2 million – for service transactions and other transactions, WebUnder the participation exemption, 5% of the capital gains is subject to tax at the standard corporate income tax rate of 25%, resulting in an effective tax rate of 1.25%. Losses: Net …
Mexico - Corporate - Group taxation - PwC
Web31. jan 2024 · The obligation to hold the Master apply to groups with a consolidated turnover higher than 45 million euros. There is no filing deadline; it should be available for the tax … WebMaster file and local file: The Danish Transfer Pricing Executive Order, section 3 Mater file (detailed): The Danish Transfer Pricing Executive Order, ... As from the year that the threshold is met (so that the local file is prepared for the year in which the threshold was met or exceeded). When does the LF need to be available? At the time of ... spiderheck mods download
What’s new in the Local File and the Master File? - KPMG Poland
WebMaster file reporting: Spain-based multinational entities with a turnover in excess of EUR 45 million are required to file a new, extended version of the master file report — thereby increasing transfer pricing documentation burden for these entities. Web13. sep 2024 · Information contained in the Master File does not need to be stated in the Local File if a reference is made in the Local File to the Master File (STPD Chapter 9, Section 18). Transfer pricing documentation must be preserved until the latest of seven years from the end of the accounting period (STPD Chapter 9, Section 19). WebPayments on account should also be filed. Corporate income tax rate The general CIT rate is 25 percent. Other rates can apply for special entities. Withholding tax rates On dividends paid to non-resident companies 19 percent (applies from 2016 onwards), unless reduced by double tax treaties (DTTs). spiderheck multiplayer not working