On 4 September 2024, the Polish Ministry of Finance issued a release announcing the publication of the fifth edition of the Transfer Pricing Information Q&A, known as the TPR Guide 2023. The guide provides an updated list of answers to questions regarding transfer pricing reporting obligations. As explained in the release, the TPR Guide 2023 contains practical examples presenting the recommended method of filling in transfer pricing information in order to simplify the process of reporting transfer pricing information and ensure data consistency. In particular, new questions or examples have been added in regard to the following: General issues: the...