{"version":"1.0","provider_name":"Powiazane.pl","provider_url":"https:\/\/pragmatiq.pl\/powiazane","author_name":"MPiasecka","author_url":"https:\/\/pragmatiq.pl\/powiazane\/author\/mpiasecka\/","title":"Transfer pricing documentation \u2013 penalties and sanctions - Powiazane.pl","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"8GCKlMuPi4\"><a href=\"https:\/\/pragmatiq.pl\/powiazane\/en\/transfer-pricing-documentation-penalties-and-sanctions\/\">Transfer pricing documentation \u2013 penalties and sanctions<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/pragmatiq.pl\/powiazane\/en\/transfer-pricing-documentation-penalties-and-sanctions\/embed\/#?secret=8GCKlMuPi4\" width=\"600\" height=\"338\" title=\"&#8222;Transfer pricing documentation \u2013 penalties and sanctions&#8221; &#8212; Powiazane.pl\" data-secret=\"8GCKlMuPi4\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/pragmatiq.pl\/powiazane\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"A taxpayer who fails to prepare transfer pricing documentation, despite being required to do so, faces various penalties and sanctions arising both from tax law provisions and the fiscal penal code. Penalties and sanctions in transfer pricing A taxpayer who has failed to fulfill the obligations arising from transfer pricing regulations may face the following&hellip;"}