The Polish tax authority has issued a release concerning the notice from the Ministry of Finance on the base interest rates and margins for the safe harbor simplification for loan, credit, or bond (debt) transactions between related parties in 2024. The safe harbor simplification relaxes transfer pricing requirements for related-party debt where the interest rate is set according to the base interest rate and margin conditions and certain other conditions are met. The notice provides that the base interest rates from 1 January 2024 are as follows depending on the currency of the debt: in Polish zloty (PLN) - WIBOR...