MAP and APA procedures

 

Mutual
Agreement Procedure
MAP

Our service is for you if:
  • you are a Polish resident
  • you are not a Polish resident
  • the Polish tax administration conducts tax proceedings aimed at establishing your tax residence
  • the tax administration of another country conducts tax proceedings aimed at establishing your tax residence
  • you risk double taxing your income in two countries
Determining your tax residence is crucial for:
  • determine the country where you have unlimited and limited tax liability
  • determining the correct method of showing and taxing your income
  • determining the correct method of submitting your annual tax returns
  • you take advantage of tax benefits
  • avoiding costly disputes with the tax administrations of the countries where you are or have previously stayed
In your individual case:
  • we will correctly determine your tax residence based on national and international law
  • we will analyze the facts and legitimacy of initiating MAP
  • we will provide you with process representation and conduct a Mutual Agreement Procedure MAP
 

Advance
Pricing Arrangements
APA

Our service is for:
  • related companies
Advance Pricing Arrangements:
  • formal agreements with the tax administration regarding the determination of transaction prices
  • an effective tax risk mitigation tool
In your individual case:
  • we will provide you with comprehensive support in carrying out the procedure
 
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