The Polish tax authority has announced the publication on 27 November 2023 of a regulation that extends the deadline for the submission of the transfer pricing information return (TPR). This includes that the deadline for the submission of the TPR is extended to 31 January 2024 for the tax year starting after 31 December 2021 where the standard deadlines expire between 30 November and 31 December 2023. For tax years starting after 31 December 2021, the standard deadline for the TPR is 11 months after the end of the year (extended from 9 months), meaning that the extension applies in...