Poland's Ministry of Finance has announced a further extension of transfer pricing documentation deadlines as part of "Shield 4.0" in response to the COVID-19 pandemic. This includes that the deadlines for the submission of information on transfer pricing (TPR) and the declaration that transfer pricing documentation is prepared are extended: to 31 December 2020 where the standard deadline expires between 31 March and 30 September 2020; and by 3 months if the standard deadline expires between 1 October 2020 and 31 January 2021. The deadline for group transfer pricing documentation (Master file) is also extended to 3 months after the...