If related parties achieve a result on a transaction that differs from market conditions, but at the same time another transaction between the same parties achieves a market result that makes it possible to cover deficiencies in relation to market conditions or losses, then it is possible to apply the mechanism from §9 of the Regulation of the Minister of Finance of 21 December 2018 on transfer pricing.
Offsetting is one of the tools to minimize the tax risk in the situation of achieving non-market results, in particular in the context of the transaction marketability clause included in the declaration of the management board referred to in Article 11m of the UCIT.
Additionally, pursuant to the draft Regulation of the Minister of Finance of 25 February 2020 amending the Regulation on transfer pricing information in the field of corporate income tax for 2020, the taxpayers will inform the Head of KAS about the set-off pursuant to §9.