Poland's Ministry of Finance has issued a release on proposed transfer pricing reforms as part of the so-called "Polish Deal". The measures are mainly focused on simplifying transfer pricing requirements and include: Merging the declaration on the preparation of transfer pricing documentation and application of arm's length pricing into the transfer pricing information return (TPR) so that only one form is required; Withdrawing the requirement to prepare a comparability analysis for controlled transactions concluded by micro and small taxpayers and for transactions, other than controlled, concluded with a tax haven entity; Extending the deadline for the submission of local transfer...