{"id":26801,"date":"2023-06-23T14:01:32","date_gmt":"2023-06-23T12:01:32","guid":{"rendered":"https:\/\/moore.syo.website\/uslugi\/tax-and-legal-advice\/transfer-pricing\/"},"modified":"2025-04-17T11:23:18","modified_gmt":"2025-04-17T09:23:18","slug":"transfer-pricing","status":"publish","type":"uslugi","link":"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/transfer-pricing\/","title":{"rendered":"Transfer pricing"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"26801\" class=\"elementor elementor-26801 elementor-14515\" data-elementor-post-type=\"uslugi\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10260a2 e-flex e-con-boxed e-con e-parent\" data-id=\"10260a2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0ff6827 e-con-full e-flex e-con e-child\" data-id=\"0ff6827\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0d488d e-transform elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f0d488d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-7,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-left\" viewBox=\"0 0 448 512\"><path d=\"M257.5 445.1l-22.2 22.2c-9.4 9.4-24.6 9.4-33.9 0L7 273c-9.4-9.4-9.4-24.6 0-33.9L201.4 44.7c9.4-9.4 24.6-9.4 33.9 0l22.2 22.2c9.5 9.5 9.3 25-.4 34.3L136.6 216H424c13.3 0 24 10.7 24 24v32c0 13.3-10.7 24-24 24H136.6l120.5 114.8c9.8 9.3 10 24.8.4 34.3z\" \/><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax and legal advice<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b73dae elementor-widget elementor-widget-heading\" data-id=\"6b73dae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Transfer pricing<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71189c2 elementor-widget elementor-widget-text-editor\" data-id=\"71189c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Wondering if transfer pricing issues also apply to you and your business? Do you sense that the year has already arrived in which this issue will have to be faced? The multitude of regulations and their changes have made the identification and subsequent implementation of documentation obligations unclear?<\/p>\n<p>\n            <strong>It\u2019s perfect \u2013 Moore Polska can help you! We prepare transfer pricing documentation, verify transactions and prepare templates and procedures.<\/strong>\n          <\/p>\n<p>\n            <strong>Therefore, do not wait \u2013 contact us&nbsp;today!<\/strong>\n          <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8028493 elementor-mobile-align-justify elementor-invisible elementor-widget elementor-widget-button\" data-id=\"8028493\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#formularz\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I want to use the service<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1727b18 e-flex e-con-boxed e-con e-parent\" data-id=\"1727b18\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-900353a elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"900353a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How can we help your business, i.e. how to trade and not go&nbsp;crazy?&nbsp;<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31513f6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"31513f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Moore Polska supports its clients on a&nbsp;daily basis in the implementation of transfer pricing documentation obligations, as well as verification of statements regarding the beneficial owner of receivables, preparation of model letters and internal tax procedures.  <strong>Each service we provide is tailored to the needs of a&nbsp;particular client and, in terms of the presented issues of transfer pricing documentation, including direct paradise transactions, includes a&nbsp;wide range of support.<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e1de47 elementor-cta--layout-image-above 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class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tPreparation of model statements&nbsp;<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p>Preparation of model statements for contractors to determine their status for the purpose of identifying documentation obligations.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3a3f1b elementor-cta--layout-image-above elementor-cta--mobile-layout-image-above elementor-cta--valign-middle elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-invisible elementor-widget elementor-widget-call-to-action\" data-id=\"e3a3f1b\" data-element_type=\"widget\" data-e-type=\"widget\" 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elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tDrawing up an internal procedure&nbsp;<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p>Drawing up a&nbsp;procedure for identifying the transfer pricing documentation obligation for transactions with related parties and those with residence, seat or management in a&nbsp;territory or country that applies harmful tax competition.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f904cd elementor-cta--layout-image-above elementor-cta--mobile-layout-image-above elementor-cta--valign-middle elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-invisible elementor-widget elementor-widget-call-to-action\" 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points=\"392.3,382.4 392.3,382.4 392.3,382.4  \" \/>\t<path d=\"M388.4,402.6H268c-2.2,0-3.9,1.8-3.9,3.9s1.8,3.9,3.9,3.9h120.4c2.2,0,3.9-1.8,3.9-3.9S390.6,402.6,388.4,402.6z\" \/><\/g><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tPreparation of transfer pricing documentation&nbsp;<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p>Preparation of local transfer pricing documentation for related party transactions and direct haven transactions, including benchmarking analysis and TPR forms, as well as group documentation (Master File).<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8c198c elementor-cta--layout-image-above 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xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"><g>\t<path d=\"M149.7,326.5L149.7,326.5c18.1,0,48.5-7.7,48.5-59.5c0-20.2-4.7-35.6-14.1-45.8c-8.2-9-20.1-13.7-34.4-13.7  c-18.1,0-48.5,7.7-48.5,59.5c0,20.2,4.7,35.6,14.1,45.8C123.6,321.8,135.5,326.5,149.7,326.5z M149.7,215.3  c12.2,0,21.8,3.8,28.6,11.2c8,8.7,12,22.3,12,40.5c0,33.8-14.1,51.7-40.7,51.7c-12.2,0-21.8-3.8-28.6-11.2c-8-8.7-12-22.3-12-40.5  C109.1,233.2,123.1,215.3,149.7,215.3z\" \/>\t<path d=\"M218.2,359.2c-12.2-8.2-34-18-68.5-18c-34.5,0-56.3,9.8-68.5,18c-15.4,10.3-24.5,24.5-24.5,38v22.3c0,2.2,1.8,3.9,3.9,3.9  h178.3c2.2,0,3.9-1.8,3.9-3.9v-22.3C242.8,383.7,233.6,369.5,218.2,359.2z M235,415.5H64.5h0v-18.4c0-19.4,27.1-48.1,85.2-48.1  c58.1,0,85.2,28.7,85.2,48.1V415.5z\" \/>\t<path d=\"M346.8,195.3L346.8,195.3l0-37.1c0-2.2-1.8-3.9-3.9-3.9h-37.1v7.8h27.7l-46.2,46.2l-23.2-23.2c-1.5-1.5-4-1.5-5.5,0  l-44.6,44.6l5.5,5.5l0,0l41.8-41.8l23.2,23.2c1.5,1.5,4,1.5,5.5,0l49-49v27.7H346.8z\" \/>\t<path d=\"M454,319.7l-55.3-50.5V92.6c0-2.2-1.8-3.9-3.9-3.9h-260c-2.2,0-3.9,1.8-3.9,3.9v104h7.8V96.5H391v170.4h-92.7v7.8h95  l48,43.9H227.7v7.8h223.7h0c1.6,0,3.1-1,3.7-2.5C455.6,322.5,455.2,320.8,454,319.7z\" \/>\t<rect x=\"150.1\" y=\"109.3\" width=\"229.5\" height=\"7.8\" \/><\/g><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tPreparation of separate benchmarking analyses&nbsp;<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p>Conducting analysis with the report to examine the market nature of the transaction margins to be applied in planned controlled transactions and to find justification for prepared changes in future transactions.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div 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d=\"M300.5,200.5L300.5,200.5c-14.3,0-26.2-4.8-34.4-13.7c-9.3-10.2-14.1-25.6-14.1-45.9s4.7-35.7,14.1-45.9 c8.2-9,20.1-13.7,34.4-13.7l0,0c18.1,0,48.5,7.8,48.5,59.6c0,20.2-4.7,35.7-14.1,45.9C326.7,195.7,314.8,200.5,300.5,200.5 L300.5,200.5z M300.5,89.1c-12.2,0-21.8,3.8-28.6,11.2c-8,8.7-12,22.4-12,40.6c0,18.2,4,31.9,12,40.6c6.8,7.4,16.4,11.2,28.6,11.2 l0,0c12.2,0,21.8-3.8,28.6-11.2c8-8.7,12-22.4,12-40.6C341.2,107,327.1,89.1,300.5,89.1L300.5,89.1L300.5,89.1z\" \/><rect x=\"103.5\" y=\"114.9\" width=\"7.8\" height=\"133.7\" \/><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tBuilding awareness of trasnfer pricing&nbsp;<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p>By holding technical meetings to introduce transfer pricing issues and remove practical concerns.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82793a4 elementor-mobile-align-justify elementor-align-center elementor-widget__width-inherit elementor-invisible elementor-widget elementor-widget-button\" data-id=\"82793a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#formularz\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I want to use the service<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac81a7a e-flex e-con-boxed e-con e-parent\" data-id=\"ac81a7a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;video&quot;,&quot;background_video_link&quot;:&quot;https:\\\/\\\/moorepolska.pl\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/aurora-background-2021-10-07-12-42-21-utc.mp4&quot;,&quot;background_video_start&quot;:1}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-background-video-container elementor-hidden-mobile\">\n\t\t\t\t\t\t\t<video class=\"elementor-background-video-hosted\" role=\"presentation\" autoplay muted playsinline loop><\/video>\n\t\t\t\t\t<\/div>\t\t<div class=\"elementor-element elementor-element-a389617 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"a389617\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why use the support of Moore&nbsp;Polska?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-436d7a9 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"436d7a9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[],&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2075e98 elementor-widget elementor-widget-text-editor\" data-id=\"2075e98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>We operate efficiently and effectively,<\/strong> always choosing the optimal and safe solution.&nbsp;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f5b5412 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"f5b5412\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[],&quot;animation&quot;:&quot;fadeInRight&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e3757b elementor-widget elementor-widget-text-editor\" data-id=\"0e3757b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>We are a&nbsp;team of specialists and experts,<\/strong><br>but above all \u2013 practitioners who are in constant contact with each client.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-165a61d e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"165a61d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[],&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-627efef elementor-widget elementor-widget-text-editor\" data-id=\"627efef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>We guarantee security <\/strong>and protect your interests in the event of a&nbsp;tax audit.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-18f668e e-flex e-con-boxed e-con e-parent\" data-id=\"18f668e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3badf47 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"3badf47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg id=\"b\" viewBox=\"0 0 513.48 513.48\"><defs><style>.d{fill:none;}<\/style><\/defs><g id=\"c\"><rect class=\"d\" width=\"513.48\" height=\"513.48\" \/><path 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\/><\/g><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb85699 elementor-widget elementor-widget-heading\" data-id=\"eb85699\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Want to know&nbsp;more?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2b20c5 elementor-widget elementor-widget-text-editor\" data-id=\"b2b20c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The answers are waiting for you in the Q&amp;A section of Moore Polska!<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66602b6 elementor-widget elementor-widget-toggle\" data-id=\"66602b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1071\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1071\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is transfer pricing (Transfer Price\/TP)?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1071\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1071\"><p>Transfer prices are prices set in transactions between related parties. The prices used in this type of transaction should be determined taking into account the so-called \u201cprice of the transaction\u201d. market price principle (arm\u2019s length principle).<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1072\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1072\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What does the need for TP documentation depend on?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1072\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1072\"><p>The CIT Law imposes documentation obligations on entities when statutory transaction value thresholds dedicated to service, financial, commodity and other transactions are exceeded. The documentation obligation serves to eliminate situations in which taxpayers within a&nbsp;single group shift income between countries so that income is taxed in the country with the most favorable tax jurisdiction, or transfer the financial result between domestic entities.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1073\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1073\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the documentation thresholds?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1073\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1073\"><p>The thresholds for triggering the documentation obligation are respectively:<\/p>\n<ul>\n<li>PLN 10,000,000 \u2013 in the case of commodity transactions,<\/li>\n<li>PLN 10,000,000 \u2013 in the case of financial transactions,<\/li>\n<li>PLN 2,000,000 \u2013 in the case of a&nbsp;service transaction,<\/li>\n<li>PLN 2,000,000 \u2013 for transactions other than those listed above.<\/li>\n<\/ul>\n<p>To calculate the value of transactions in a&nbsp;given year, controlled transactions of a&nbsp;homogeneous nature are taken into account.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1074\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1074\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Are there any exemptions from the documentation requirement?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1074\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1074\"><p>Yes \u2013 the law provides for exemptions from documentation requirements for domestic transactions. However, in order to take advantage of the exemption, statutory prerequisites must be met, which include, among other things, entering into controlled transactions between related parties with a&nbsp;registered office in Poland during the tax year and which, in addition, have not incurred a&nbsp;tax loss.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1075\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1075\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Do I&nbsp;have any other declaratory obligations despite my exemption?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1075\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1075\"><p>Yes. Even if an entity enjoys a&nbsp;documentation exemption, it is still obliged to file Form TPR-C by the end of the 11th month of the year following the year to which the exemption applies.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1076\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1076\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">When should the TPR-C form be&nbsp;filed?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1076\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1076\"><p>Currently, the obligation to file TPR-C forms for companies whose fiscal year equals the calendar year expires on the last day of November 2023. As of this year, it is no longer necessary to submit a&nbsp;separate statement on the preparation of local transfer pricing documentation \u2013 the actaul statement is an integral part of the TPR-C&nbsp;form.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1077\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1077\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the deadlines for TP documentation?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1077\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1077\"><p>A taxpayer whose tax year coincides with the calendar year is required to prepare transfer pricing documentation by the 10th. month of the year following the year in which the event giving rise to the obligation occurred. Note, however, that the deadlines for preparing transfer pricing documentation may change in subsequent tax&nbsp;years.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1078\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1078\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Why lean on the topic of transfer pricing?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1078\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1078\"><p>Intra-group transactions are a&nbsp;common phenomenon among both emerging entrepreneurs and complex groups with a&nbsp;long history of doing business. Due to the continuing upward trend in the prices of goods and services, as well as the volume of transactions carried out in the market, resulting from the increase in competition and the attractiveness of domestic companies, the issue of transfer pricing concerns an increasing number of entities.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1079\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-1079\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Why is the transfer pricing issue challenging?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1079\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-1079\"><p>The concept of implementing transfer pricing obligations under the CIT Law boils down to the proper interpretation of the regulations in the context of transactions carried out with counterparties, mainly but not only related parties, during the tax&nbsp;year.<\/p>\n<p>Chapter 1a of the CIT Law and the accompanying regulations contain requirements for taxpayers that, due to their general, and therefore imprecise, nature, are intended to apply to the diverse, and often complex, transactions of various types that business entities carry out during the year in connection with their business.<\/p>\n<p>The regulations require that once the statutory criteria are met, a&nbsp;description of the transaction, including the parties involved, the nature of the relationship, the course and value of the transaction, and how the price was determined, should be made corresponding to the structure required by the regulations. In addition, in order to confirm the correctness, in light of market principles, of the transaction terms adopted, it is incumbent on taxpayers to conduct and document appropriate benchmarking analyses. In turn, the entire complex transaction and all relevant aspects from the point of view of transfer pricing, must ultimately be summarized in a&nbsp;structured information, in the form of an appropriate form, the correct completion of which is particularly important from the point of view of the purposes it serves for the tax authorities, ie. analysis of the risk of understatement of taxable income for transfer pricing and for other economic or statistical analysis.<\/p>\n<p>Regular changes in recent years, changes in the scope of model documents provided by the Minister of Finance, as well as the dynamics of interpretative changes revealed in the issued Tax Explanations, make it necessary to review the approach to the analysis of realized transactions in the context of transfer pricing obligations, including those that, by their nature or business concept, are carried out on a&nbsp;continuous basis, from year to&nbsp;year.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-10710\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-10710\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Why shouldn't you put off your documentation duties?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-10710\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-10710\"><p>Although the deadlines for the fulfillment of transfer pricing documentation obligations appear to be correspondingly long, and the transaction amount thresholds initiating the obligations sometimes relatively high, an appropriate intra-company approach should be introduced already at the stage of developing the business conducted.<\/p>\n<p>It is significant that the implementation of transfer pricing obligations is receiving increasing attention from tax authorities. There is a&nbsp;significant increase in inspections in this area. In addition, tax authorities are equipped to recharacterize or disregard a&nbsp;transaction if it deviates from market prices. Thus, in the case of complex transactions, due to their subject matter or method of execution, many misunderstandings can arise between the taxpayer and the authority.<\/p>\n<p>Therefore, it is worth disseminating knowledge within your organization covering transfer pricing issues, both through ad hoc cooperation with external advisors dealing with the issue in their daily work and through support in developing internal procedures.<\/p>\n<p>Structuring verification, for the purpose of identifying the documentation obligation, both:<\/p>\n<p>The transactions themselves \u2013 in the context of defining transactions of a&nbsp;homogeneous nature and their value, as well as<br>the status of the contractor \u2013 in the context of establishing residence, registered office and management and excluding their location in a&nbsp;tax haven,<br>\u2013 This is because it can take place by drawing up an internal procedure.<\/p>\n<p>This type of document, will allow to define the stages, course and systematize the conclusions of the verification of transactions, so that it will be possible to do it not only cumulatively, in the period close to the deadline for the preparation of transfer pricing documentation, but on an ongoing basis during the year, parallel to the transactions carried out.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9773443 e-flex e-con-boxed e-con e-parent\" data-id=\"9773443\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e87b5e3 e-con-full e-flex e-con e-child\" data-id=\"e87b5e3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f8dd86 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"4f8dd86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact the specialist of your choice<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03ac094 elementor-widget elementor-widget-jet-listing-grid\" data-id=\"03ac094\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns&quot;:&quot;4&quot;,&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-4 grid-col-tablet-2 grid-col-mobile-1 jet-listing-grid--16241 jet-equal-columns__wrapper\" data-queried-id=\"26801|WP_Post\" data-nav=\"{&quot;enabled&quot;:false,&quot;type&quot;:null,&quot;more_el&quot;:null,&quot;query&quot;:[],&quot;widget_settings&quot;:{&quot;lisitng_id&quot;:16241,&quot;posts_num&quot;:99,&quot;columns&quot;:4,&quot;columns_tablet&quot;:2,&quot;columns_mobile&quot;:1,&quot;column_min_width&quot;:240,&quot;column_min_width_tablet&quot;:240,&quot;column_min_width_mobile&quot;:240,&quot;inline_columns_css&quot;:false,&quot;is_archive_template&quot;:&quot;&quot;,&quot;post_status&quot;:[&quot;publish&quot;],&quot;use_random_posts_num&quot;:&quot;&quot;,&quot;max_posts_num&quot;:9,&quot;not_found_message&quot;:&quot;No data was found&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;yes&quot;,&quot;use_load_more&quot;:&quot;&quot;,&quot;load_more_id&quot;:&quot;&quot;,&quot;load_more_type&quot;:&quot;click&quot;,&quot;load_more_offset&quot;:null,&quot;use_custom_post_types&quot;:&quot;&quot;,&quot;custom_post_types&quot;:[],&quot;hide_widget_if&quot;:&quot;&quot;,&quot;carousel_enabled&quot;:&quot;&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;arrows&quot;:&quot;true&quot;,&quot;arrow_icon&quot;:&quot;fa fa-angle-left&quot;,&quot;dots&quot;:&quot;&quot;,&quot;autoplay&quot;:&quot;true&quot;,&quot;pause_on_hover&quot;:&quot;true&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;true&quot;,&quot;center_mode&quot;:&quot;&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;inject_alternative_items&quot;:&quot;&quot;,&quot;injection_items&quot;:[],&quot;scroll_slider_enabled&quot;:&quot;&quot;,&quot;scroll_slider_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;custom_query&quot;:false,&quot;custom_query_id&quot;:&quot;&quot;,&quot;_element_id&quot;:&quot;&quot;,&quot;collapse_first_last_gap&quot;:false,&quot;list_tag_selection&quot;:&quot;&quot;,&quot;list_items_wrapper_tag&quot;:&quot;div&quot;,&quot;list_item_tag&quot;:&quot;div&quot;,&quot;empty_items_wrapper_tag&quot;:&quot;div&quot;}}\" data-page=\"1\" data-pages=\"1\" data-listing-source=\"posts\" data-listing-id=\"16241\" data-query-id><div class=\"jet-listing-grid__item jet-listing-dynamic-post-27248 jet-equal-columns elementor-dcss-7786425772493395\" data-post-id=\"27248\">\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26641\" class=\"elementor elementor-26641 elementor-16241 elementor-16241\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6730f8c e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"6730f8c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;animation&quot;:&quot;fadeIn&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-280ffda e-flex e-con-boxed e-con e-parent\" data-id=\"280ffda\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;pyramids&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M761.9,44.1L643.1,27.2L333.8,98L0,3.8V0l1000,0v3.9\" \/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8aa51f8 elementor-widget elementor-widget-image\" data-id=\"8aa51f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/moorepolska.pl\/en\/people\/seweryn-tomaszewski\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/06\/Seweryn-Tomaszewski-1.png\" title=\"Seweryn Tomaszewski\" alt=\"Seweryn Tomaszewski\" loading=\"lazy\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d1af97 e-flex e-con-boxed e-con e-parent\" data-id=\"1d1af97\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;pyramids&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M761.9,44.1L643.1,27.2L333.8,98L0,3.8V0l1000,0v3.9\" \/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1bace6 elementor-widget elementor-widget-spacer\" data-id=\"a1bace6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a80830 e-con-full e-flex e-con e-parent\" data-id=\"3a80830\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cbd254 elementor-widget elementor-widget-heading\" data-id=\"3cbd254\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/people\/seweryn-tomaszewski\/\">Seweryn<br>Tomaszewski<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4011da8 elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"4011da8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\">Manager in the Tax Department<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81b781f elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"81b781f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__icon is-svg-icon\"><svg class=\"e-font-icon-svg e-fas-phone-alt\" aria-hidden=\"true\" viewBox=\"0 0 512 512\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\" \/><\/svg><\/div><div class=\"jet-listing-dynamic-field__content\">+48 887 473&nbsp;222<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fb6d55 elementor-widget elementor-widget-shortcode\" data-id=\"6fb6d55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"elementor-element elementor-element-d3ca540 elementor-widget elementor-widget-jet-listing-dynamic-field is-mac\" data-id=\"d3ca540\" data-element_type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n                                <div class=\"elementor-widget-container\">\n                        <div class=\"jet-listing jet-listing-dynamic-field display-inline\"><div class=\"jet-listing-dynamic-field__inline-wrap\"><i class=\"jet-listing-dynamic-field__icon fas fa-envelope\" aria-hidden=\"true\"><\/i><p class=\"jet-listing-dynamic-field__content\"><a href=\"mailto: seweryn.tomaszewski@moorepolska.pl\">seweryn.tomaszewski<br>@moorepolska.pl<\/a><\/p><\/div><\/div><\/div>\n                                <\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-27250 jet-equal-columns elementor-dcss-7786425823812415\" data-post-id=\"27250\">\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26641\" class=\"elementor elementor-26641 elementor-16241 elementor-16241\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6730f8c e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"6730f8c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;animation&quot;:&quot;fadeIn&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-280ffda e-flex e-con-boxed e-con e-parent\" data-id=\"280ffda\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;pyramids&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M761.9,44.1L643.1,27.2L333.8,98L0,3.8V0l1000,0v3.9\" \/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8aa51f8 elementor-widget elementor-widget-image\" data-id=\"8aa51f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/moorepolska.pl\/en\/people\/tomasz-rozwadowski\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/06\/Tomasz-Rozwadowski-zdjecie_no_bg_1200x800px.png\" title=\"Tomasz Rozwadowski-zdjecie_no_bg_1200x800px\" alt=\"Tomasz Rozwadowski-zdjecie_no_bg_1200x800px\" loading=\"lazy\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d1af97 e-flex e-con-boxed e-con e-parent\" data-id=\"1d1af97\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;pyramids&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M761.9,44.1L643.1,27.2L333.8,98L0,3.8V0l1000,0v3.9\" \/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1bace6 elementor-widget elementor-widget-spacer\" data-id=\"a1bace6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a80830 e-con-full e-flex e-con e-parent\" data-id=\"3a80830\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cbd254 elementor-widget elementor-widget-heading\" data-id=\"3cbd254\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/people\/tomasz-rozwadowski\/\">Tomasz<br>Rozwadowski<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4011da8 elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"4011da8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\">Manager in the Tax and Legal Department<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81b781f elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"81b781f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__icon is-svg-icon\"><svg class=\"e-font-icon-svg e-fas-phone-alt\" aria-hidden=\"true\" viewBox=\"0 0 512 512\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\" \/><\/svg><\/div><div class=\"jet-listing-dynamic-field__content\">+48 509 791&nbsp;757<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fb6d55 elementor-widget elementor-widget-shortcode\" data-id=\"6fb6d55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"elementor-element elementor-element-d3ca540 elementor-widget elementor-widget-jet-listing-dynamic-field is-mac\" data-id=\"d3ca540\" data-element_type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n                                <div class=\"elementor-widget-container\">\n                        <div class=\"jet-listing jet-listing-dynamic-field display-inline\"><div class=\"jet-listing-dynamic-field__inline-wrap\"><i class=\"jet-listing-dynamic-field__icon fas fa-envelope\" aria-hidden=\"true\"><\/i><p class=\"jet-listing-dynamic-field__content\"><a href=\"mailto: tomasz.rozwadowski@moorepolska.pl\">tomasz.rozwadowski<br>@moorepolska.pl<\/a><\/p><\/div><\/div><\/div>\n                                <\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b0df8e elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"9b0df8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__icon is-svg-icon\"><svg class=\"e-font-icon-svg e-fas-map-marker-alt\" aria-hidden=\"true\" viewBox=\"0 0 384 512\"><path d=\"M172.268 501.67C26.97 291.031 0 269.413 0 192 0 85.961 85.961 0 192 0s192 85.961 192 192c0 77.413-26.97 99.031-172.268 309.67-9.535 13.774-29.93 13.773-39.464 0zM192 272c44.183 0 80-35.817 80-80s-35.817-80-80-80-80 35.817-80 80 35.817 80 80 80z\" \/><\/svg><\/div><div class=\"jet-listing-dynamic-field__content\">Gdansk Garncarska<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-27212 jet-equal-columns elementor-dcss-7786425881438918\" data-post-id=\"27212\">\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26641\" class=\"elementor elementor-26641 elementor-16241 elementor-16241\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6730f8c e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"6730f8c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;animation&quot;:&quot;fadeIn&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-280ffda e-flex e-con-boxed e-con e-parent\" data-id=\"280ffda\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;pyramids&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M761.9,44.1L643.1,27.2L333.8,98L0,3.8V0l1000,0v3.9\" \/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8aa51f8 elementor-widget elementor-widget-image\" data-id=\"8aa51f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/moorepolska.pl\/en\/people\/agnieszka-drozdz-wilk\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/06\/MG_3126_OK-1.png\" title=\"MG_3126_OK (1)\" alt=\"MG_3126_OK (1)\" loading=\"lazy\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d1af97 e-flex e-con-boxed e-con e-parent\" data-id=\"1d1af97\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;pyramids&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M761.9,44.1L643.1,27.2L333.8,98L0,3.8V0l1000,0v3.9\" \/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1bace6 elementor-widget elementor-widget-spacer\" data-id=\"a1bace6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a80830 e-con-full e-flex e-con e-parent\" data-id=\"3a80830\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cbd254 elementor-widget elementor-widget-heading\" data-id=\"3cbd254\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/people\/agnieszka-drozdz-wilk\/\">Agnieszka<br>Dro\u017cd\u017c-Wilk<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4011da8 elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"4011da8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\">Partner, Moore Polska Tax &amp;&nbsp;Legal<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81b781f elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"81b781f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__icon is-svg-icon\"><svg class=\"e-font-icon-svg e-fas-phone-alt\" aria-hidden=\"true\" viewBox=\"0 0 512 512\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\" \/><\/svg><\/div><div class=\"jet-listing-dynamic-field__content\">+48 604 771&nbsp;251<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fb6d55 elementor-widget elementor-widget-shortcode\" data-id=\"6fb6d55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"elementor-element elementor-element-d3ca540 elementor-widget elementor-widget-jet-listing-dynamic-field is-mac\" data-id=\"d3ca540\" data-element_type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n                                <div class=\"elementor-widget-container\">\n                        <div class=\"jet-listing jet-listing-dynamic-field display-inline\"><div class=\"jet-listing-dynamic-field__inline-wrap\"><i class=\"jet-listing-dynamic-field__icon fas fa-envelope\" aria-hidden=\"true\"><\/i><p class=\"jet-listing-dynamic-field__content\"><a href=\"mailto: agnieszka.drozdz-wilk@moorepolska.pl\">agnieszka.drozdz-wilk<br>@moorepolska.pl<\/a><\/p><\/div><\/div><\/div>\n                                <\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b0df8e elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"9b0df8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__icon is-svg-icon\"><svg class=\"e-font-icon-svg e-fas-map-marker-alt\" aria-hidden=\"true\" viewBox=\"0 0 384 512\"><path d=\"M172.268 501.67C26.97 291.031 0 269.413 0 192 0 85.961 85.961 0 192 0s192 85.961 192 192c0 77.413-26.97 99.031-172.268 309.67-9.535 13.774-29.93 13.773-39.464 0zM192 272c44.183 0 80-35.817 80-80s-35.817-80-80-80-80 35.817-80 80 35.817 80 80 80z\" \/><\/svg><\/div><div class=\"jet-listing-dynamic-field__content\">Gdansk Garncarska<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a7d0fd2 e-con-full e-flex e-con e-parent\" data-id=\"a7d0fd2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eda3981 elementor-widget elementor-widget-shortcode\" data-id=\"eda3981\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n          \t\t<div data-elementor-type=\"section\" data-elementor-id=\"23797\" class=\"elementor elementor-23797 elementor-16304 elementor-16304\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-016e1bd e-flex e-con-boxed e-con e-parent\" data-id=\"016e1bd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-089b3df elementor-widget elementor-widget-heading\" data-id=\"089b3df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Meet the companies that trusted us<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-514968b elementor-widget elementor-widget-gallery\" data-id=\"514968b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;gallery_layout&quot;:&quot;masonry&quot;,&quot;columns&quot;:7,&quot;gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:55,&quot;sizes&quot;:[]},&quot;columns_tablet&quot;:5,&quot;columns_mobile&quot;:3,&quot;lazyload&quot;:&quot;yes&quot;,&quot;gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;overlay_background&quot;:&quot;yes&quot;,&quot;content_hover_animation&quot;:&quot;fade-in&quot;}\" data-widget_type=\"gallery.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-gallery__container\">\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/mountain_warehouse-1.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/ziaja.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/invicta.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/inpro.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/ginorossi.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/prandelli-white.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/Wittchen_Logo_navy.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/logo-oponeo.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/pentel-logo.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/still.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/mroz_v02.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/08\/UG-1.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/zremb_v04.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/07\/travelist.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n        <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-935c90e e-flex e-con-boxed e-con e-parent\" data-id=\"935c90e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3a1c869 e-con-full e-flex e-con e-child\" data-id=\"3a1c869\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c88ee2c elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"c88ee2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Take the first step\nand&nbsp;take advantage of&nbsp;individual support offer for your company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-52481d4 e-con-full e-flex e-con e-child\" data-id=\"52481d4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b33c6c5 elementor-widget-divider--view-line_text elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"b33c6c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\t1&nbsp;<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10b173e elementor-widget elementor-widget-heading\" data-id=\"10b173e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Leave your details<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ac1d07 elementor-widget elementor-widget-text-editor\" data-id=\"9ac1d07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Fill out the&nbsp;form<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0318931 e-con-full e-flex e-con e-child\" data-id=\"0318931\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2140157 elementor-widget-divider--view-line_text elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"2140157\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\t2&nbsp;<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99852b7 elementor-widget elementor-widget-heading\" data-id=\"99852b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Let's discuss your&nbsp;needs<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-030ab17 elementor-widget elementor-widget-text-editor\" data-id=\"030ab17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We will contact you to learn more about your needs and establish terms of cooperation. Depending on your preference \u2013 we can correspond by email or meet in person<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4d08bfa e-con-full e-flex e-con e-child\" data-id=\"4d08bfa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e784775 elementor-widget-divider--view-line_text elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"e784775\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\t3&nbsp;<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-533885f elementor-widget elementor-widget-heading\" data-id=\"533885f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Indicate individual scope of service<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5a9040 elementor-widget elementor-widget-text-editor\" data-id=\"b5a9040\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tWe will provide you with an offer tailored to your individual needs&nbsp;<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3adf03b e-con-full e-flex e-con e-child\" data-id=\"3adf03b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b50cbe7 elementor-widget-divider--view-line_text elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"b50cbe7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\t4&nbsp;<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ddfda0a elementor-widget elementor-widget-heading\" data-id=\"ddfda0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Make a&nbsp;good decision<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aed79d8 elementor-widget elementor-widget-text-editor\" data-id=\"aed79d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Once you accept the offer, we will prepare and send you a&nbsp;contract<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ebb17f3 e-con-full e-flex e-con e-child\" data-id=\"ebb17f3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68baae5 elementor-widget-divider--view-line_text elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"68baae5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\t5&nbsp;<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5574eda elementor-widget elementor-widget-heading\" data-id=\"5574eda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Take advantage of our support<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-584412c elementor-widget elementor-widget-text-editor\" data-id=\"584412c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Our experts start working on your&nbsp;order<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae6b734 e-con-full e-flex e-con e-child\" data-id=\"ae6b734\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5dce3a6 elementor-mobile-align-justify elementor-align-center elementor-invisible elementor-widget elementor-widget-button\" data-id=\"5dce3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#formularz\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Go to&nbsp;form<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b5407fd e-con-full e-flex e-con e-parent\" data-id=\"b5407fd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3645ea elementor-widget elementor-widget-shortcode\" data-id=\"e3645ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n          \t\t<div data-elementor-type=\"section\" data-elementor-id=\"23752\" class=\"elementor elementor-23752 elementor-15895 elementor-15895\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-65494276 e-flex e-con-boxed e-con e-parent\" data-id=\"65494276\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;arrow&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg viewBox=\"0 0 700 10\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M350,10L340,0h20L350,10z\" \/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73c8eb5a elementor-widget elementor-widget-text-editor\" data-id=\"73c8eb5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>TOGETHER WE CAN DO <strong>MORE<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a38bc39 e-flex e-con-boxed e-con e-parent\" data-id=\"1a38bc39\" data-element_type=\"container\" data-e-type=\"container\" id=\"formularz\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-476dcce8 elementor-widget elementor-widget-image\" data-id=\"476dcce8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/03\/metrum-svg-favicon-white.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-21326\" alt>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6edde989 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"6edde989\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tTax and legal advice&nbsp;<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21feae74 elementor-widget elementor-widget-heading\" data-id=\"21feae74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fill out the&nbsp;form<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3835a3f8 elementor-widget elementor-widget-text-editor\" data-id=\"3835a3f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Fill in the information needed to contact you about preparing an&nbsp;offer.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe1049c elementor-widget elementor-widget-html\" data-id=\"fe1049c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script data-b24-form=\"inline\/309\/3zlinr\" data-skip-moving=\"true\">\n(function(w,d,u){\nvar s=d.createElement('script');s.async=true;s.src=u+'?'+(Date.now()\/180000|0);\nvar h=d.getElementsByTagName('script')[0];h.parentNode.insertBefore(s,h);\n})(window,document,'https:\/\/cdn.bitrix24.pl\/b11573003\/crm\/form\/loader_309.js');\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n        <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b842270 e-flex e-con-boxed e-con e-parent\" data-id=\"b842270\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a8237b elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"3a8237b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax and legal consulting services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edd6d6d elementor-widget elementor-widget-jet-listing-grid\" data-id=\"edd6d6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;columns&quot;:3}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-3 grid-col-tablet-2 grid-col-mobile-1 jet-listing-grid--2029 jet-equal-columns__wrapper\" data-queried-id=\"26801|WP_Post\" data-nav=\"{&quot;enabled&quot;:false,&quot;type&quot;:null,&quot;more_el&quot;:null,&quot;query&quot;:[],&quot;widget_settings&quot;:{&quot;lisitng_id&quot;:2029,&quot;posts_num&quot;:99,&quot;columns&quot;:3,&quot;columns_tablet&quot;:2,&quot;columns_mobile&quot;:1,&quot;column_min_width&quot;:240,&quot;column_min_width_tablet&quot;:240,&quot;column_min_width_mobile&quot;:240,&quot;inline_columns_css&quot;:false,&quot;is_archive_template&quot;:&quot;&quot;,&quot;post_status&quot;:[&quot;publish&quot;],&quot;use_random_posts_num&quot;:&quot;&quot;,&quot;max_posts_num&quot;:9,&quot;not_found_message&quot;:&quot;No data was found&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;yes&quot;,&quot;use_load_more&quot;:&quot;&quot;,&quot;load_more_id&quot;:&quot;&quot;,&quot;load_more_type&quot;:&quot;click&quot;,&quot;load_more_offset&quot;:null,&quot;use_custom_post_types&quot;:&quot;&quot;,&quot;custom_post_types&quot;:[],&quot;hide_widget_if&quot;:&quot;&quot;,&quot;carousel_enabled&quot;:&quot;&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;arrows&quot;:&quot;true&quot;,&quot;arrow_icon&quot;:&quot;fa fa-angle-left&quot;,&quot;dots&quot;:&quot;&quot;,&quot;autoplay&quot;:&quot;true&quot;,&quot;pause_on_hover&quot;:&quot;true&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;true&quot;,&quot;center_mode&quot;:&quot;&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;inject_alternative_items&quot;:&quot;&quot;,&quot;injection_items&quot;:[],&quot;scroll_slider_enabled&quot;:&quot;&quot;,&quot;scroll_slider_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;custom_query&quot;:false,&quot;custom_query_id&quot;:&quot;&quot;,&quot;_element_id&quot;:&quot;&quot;,&quot;collapse_first_last_gap&quot;:false,&quot;list_tag_selection&quot;:&quot;&quot;,&quot;list_items_wrapper_tag&quot;:&quot;div&quot;,&quot;list_item_tag&quot;:&quot;div&quot;,&quot;empty_items_wrapper_tag&quot;:&quot;div&quot;}}\" data-page=\"1\" data-pages=\"1\" data-listing-source=\"posts\" data-listing-id=\"2029\" data-query-id><div class=\"jet-listing-grid__item jet-listing-dynamic-post-40313 jet-equal-columns elementor-dcss-7786426083011800\" data-post-id=\"40313\"><style type=\"text\/css\">:is( .jet-listing-dynamic-post-40313:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426083011800 ) .elementor-element.elementor-element-8ace291{border-color:#475da9;--border-color:#475da9;}:is( .jet-listing-dynamic-post-40313:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426083011800 ) .elementor-element.elementor-element-637e7bc.elementor-view-stacked .elementor-icon{background-color:#475da9;}:is( .jet-listing-dynamic-post-40313:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426083011800 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-40313:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426083011800 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon{color:#475da9;border-color:#475da9;}:is( .jet-listing-dynamic-post-40313:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426083011800 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-40313:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426083011800 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon svg{fill:#475da9;}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26628\" class=\"elementor elementor-26628 elementor-2029 elementor-2029\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ace291 e-flex e-con-boxed e-con e-parent\" data-id=\"8ace291\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bc914e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4bc914e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/starting-a-business-in-poland-czech-republic\/\">Starting a&nbsp;business in Poland\/Czech Republic<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb446c5 elementor-align-right e-transform elementor-invisible elementor-widget elementor-widget-button\" data-id=\"eb446c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/starting-a-business-in-poland-czech-republic\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg id=\"a\" viewBox=\"0 0 62.36 46.26\"><path d=\"m61.77,24.68c.07-.08.14-.16.2-.25.04-.06.06-.12.1-.18.04-.07.08-.15.12-.23.03-.08.05-.16.07-.23.02-.07.05-.13.06-.2.06-.3.06-.61,0-.92-.01-.07-.04-.13-.06-.2-.02-.08-.04-.16-.07-.23-.03-.08-.08-.15-.12-.23-.03-.06-.06-.12-.1-.18-.06-.09-.13-.17-.2-.25-.03-.03-.05-.07-.08-.1l-.02-.02s0,0,0,0L41.44.71c-.46-.48-1.08-.71-1.69-.71s-1.19.22-1.65.67c-.93.91-.95,2.41-.04,3.34l16.34,16.76H2.36c-1.31,0-2.36,1.06-2.36,2.36s1.06,2.36,2.36,2.36h52.03l-16.34,16.76c-.91.93-.89,2.43.04,3.34.93.91,2.42.89,3.34-.04l20.23-20.74s0,0,0,0l.02-.02s.05-.07.08-.1Z\" \/><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637e7bc e-transform elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"637e7bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/starting-a-business-in-poland-czech-republic\/\">\n\t\t\t<svg id=\"a\" viewBox=\"0 0 565.69 565.69\"><polygon points=\"0 565.69 565.69 565.69 565.69 0 0 565.69\" \/><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-38294 jet-equal-columns elementor-dcss-7786426127119611\" data-post-id=\"38294\"><style type=\"text\/css\">:is( .jet-listing-dynamic-post-38294:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426127119611 ) .elementor-element.elementor-element-8ace291{border-color:#485daa;--border-color:#485daa;}:is( .jet-listing-dynamic-post-38294:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426127119611 ) .elementor-element.elementor-element-637e7bc.elementor-view-stacked .elementor-icon{background-color:#485daa;}:is( .jet-listing-dynamic-post-38294:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426127119611 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-38294:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426127119611 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon{color:#485daa;border-color:#485daa;}:is( .jet-listing-dynamic-post-38294:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426127119611 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-38294:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426127119611 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon svg{fill:#485daa;}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26628\" class=\"elementor elementor-26628 elementor-2029 elementor-2029\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ace291 e-flex e-con-boxed e-con e-parent\" data-id=\"8ace291\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bc914e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4bc914e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/a-guide-to-establishing-and-operating-a-limited-liability-company\/\">A guide to establishing and operating a&nbsp;limited liability company (sp. z&nbsp;o.o.) in Poland<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb446c5 elementor-align-right e-transform elementor-invisible elementor-widget elementor-widget-button\" data-id=\"eb446c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/a-guide-to-establishing-and-operating-a-limited-liability-company\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg id=\"a\" viewBox=\"0 0 62.36 46.26\"><path d=\"m61.77,24.68c.07-.08.14-.16.2-.25.04-.06.06-.12.1-.18.04-.07.08-.15.12-.23.03-.08.05-.16.07-.23.02-.07.05-.13.06-.2.06-.3.06-.61,0-.92-.01-.07-.04-.13-.06-.2-.02-.08-.04-.16-.07-.23-.03-.08-.08-.15-.12-.23-.03-.06-.06-.12-.1-.18-.06-.09-.13-.17-.2-.25-.03-.03-.05-.07-.08-.1l-.02-.02s0,0,0,0L41.44.71c-.46-.48-1.08-.71-1.69-.71s-1.19.22-1.65.67c-.93.91-.95,2.41-.04,3.34l16.34,16.76H2.36c-1.31,0-2.36,1.06-2.36,2.36s1.06,2.36,2.36,2.36h52.03l-16.34,16.76c-.91.93-.89,2.43.04,3.34.93.91,2.42.89,3.34-.04l20.23-20.74s0,0,0,0l.02-.02s.05-.07.08-.1Z\" \/><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637e7bc e-transform elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"637e7bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/a-guide-to-establishing-and-operating-a-limited-liability-company\/\">\n\t\t\t<svg id=\"a\" viewBox=\"0 0 565.69 565.69\"><polygon points=\"0 565.69 565.69 565.69 565.69 0 0 565.69\" \/><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-26863 jet-equal-columns elementor-dcss-7786426159848540\" data-post-id=\"26863\"><style type=\"text\/css\">:is( .jet-listing-dynamic-post-26863:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426159848540 ) .elementor-element.elementor-element-8ace291{border-color:#475da9;--border-color:#475da9;}:is( .jet-listing-dynamic-post-26863:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426159848540 ) .elementor-element.elementor-element-637e7bc.elementor-view-stacked .elementor-icon{background-color:#475da9;}:is( .jet-listing-dynamic-post-26863:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426159848540 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26863:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426159848540 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon{color:#475da9;border-color:#475da9;}:is( .jet-listing-dynamic-post-26863:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426159848540 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26863:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426159848540 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon svg{fill:#475da9;}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26628\" class=\"elementor elementor-26628 elementor-2029 elementor-2029\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ace291 e-flex e-con-boxed e-con e-parent\" data-id=\"8ace291\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bc914e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4bc914e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/conducting-judicial-and-administrative-proceedings\/\">Conducting judicial and administrative proceedings<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb446c5 elementor-align-right e-transform elementor-invisible elementor-widget elementor-widget-button\" data-id=\"eb446c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/conducting-judicial-and-administrative-proceedings\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg id=\"a\" viewBox=\"0 0 62.36 46.26\"><path d=\"m61.77,24.68c.07-.08.14-.16.2-.25.04-.06.06-.12.1-.18.04-.07.08-.15.12-.23.03-.08.05-.16.07-.23.02-.07.05-.13.06-.2.06-.3.06-.61,0-.92-.01-.07-.04-.13-.06-.2-.02-.08-.04-.16-.07-.23-.03-.08-.08-.15-.12-.23-.03-.06-.06-.12-.1-.18-.06-.09-.13-.17-.2-.25-.03-.03-.05-.07-.08-.1l-.02-.02s0,0,0,0L41.44.71c-.46-.48-1.08-.71-1.69-.71s-1.19.22-1.65.67c-.93.91-.95,2.41-.04,3.34l16.34,16.76H2.36c-1.31,0-2.36,1.06-2.36,2.36s1.06,2.36,2.36,2.36h52.03l-16.34,16.76c-.91.93-.89,2.43.04,3.34.93.91,2.42.89,3.34-.04l20.23-20.74s0,0,0,0l.02-.02s.05-.07.08-.1Z\" \/><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637e7bc e-transform elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"637e7bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/conducting-judicial-and-administrative-proceedings\/\">\n\t\t\t<svg id=\"a\" viewBox=\"0 0 565.69 565.69\"><polygon points=\"0 565.69 565.69 565.69 565.69 0 0 565.69\" \/><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-26748 jet-equal-columns elementor-dcss-7786426197762559\" data-post-id=\"26748\"><style type=\"text\/css\">:is( .jet-listing-dynamic-post-26748:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426197762559 ) .elementor-element.elementor-element-8ace291{border-color:#475da9;--border-color:#475da9;}:is( .jet-listing-dynamic-post-26748:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426197762559 ) .elementor-element.elementor-element-637e7bc.elementor-view-stacked .elementor-icon{background-color:#475da9;}:is( .jet-listing-dynamic-post-26748:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426197762559 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26748:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426197762559 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon{color:#475da9;border-color:#475da9;}:is( .jet-listing-dynamic-post-26748:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426197762559 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26748:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426197762559 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon svg{fill:#475da9;}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26628\" class=\"elementor elementor-26628 elementor-2029 elementor-2029\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ace291 e-flex e-con-boxed e-con e-parent\" data-id=\"8ace291\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bc914e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4bc914e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/legal-support\/\">Legal support<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb446c5 elementor-align-right e-transform elementor-invisible elementor-widget elementor-widget-button\" data-id=\"eb446c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/legal-support\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg id=\"a\" viewBox=\"0 0 62.36 46.26\"><path d=\"m61.77,24.68c.07-.08.14-.16.2-.25.04-.06.06-.12.1-.18.04-.07.08-.15.12-.23.03-.08.05-.16.07-.23.02-.07.05-.13.06-.2.06-.3.06-.61,0-.92-.01-.07-.04-.13-.06-.2-.02-.08-.04-.16-.07-.23-.03-.08-.08-.15-.12-.23-.03-.06-.06-.12-.1-.18-.06-.09-.13-.17-.2-.25-.03-.03-.05-.07-.08-.1l-.02-.02s0,0,0,0L41.44.71c-.46-.48-1.08-.71-1.69-.71s-1.19.22-1.65.67c-.93.91-.95,2.41-.04,3.34l16.34,16.76H2.36c-1.31,0-2.36,1.06-2.36,2.36s1.06,2.36,2.36,2.36h52.03l-16.34,16.76c-.91.93-.89,2.43.04,3.34.93.91,2.42.89,3.34-.04l20.23-20.74s0,0,0,0l.02-.02s.05-.07.08-.1Z\" \/><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637e7bc e-transform elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"637e7bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/legal-support\/\">\n\t\t\t<svg id=\"a\" viewBox=\"0 0 565.69 565.69\"><polygon points=\"0 565.69 565.69 565.69 565.69 0 0 565.69\" \/><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-26766 jet-equal-columns elementor-dcss-7786426234048042\" data-post-id=\"26766\"><style type=\"text\/css\">:is( .jet-listing-dynamic-post-26766:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426234048042 ) .elementor-element.elementor-element-8ace291{border-color:#475da9;--border-color:#475da9;}:is( .jet-listing-dynamic-post-26766:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426234048042 ) .elementor-element.elementor-element-637e7bc.elementor-view-stacked .elementor-icon{background-color:#475da9;}:is( .jet-listing-dynamic-post-26766:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426234048042 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26766:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426234048042 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon{color:#475da9;border-color:#475da9;}:is( .jet-listing-dynamic-post-26766:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426234048042 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26766:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426234048042 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon svg{fill:#475da9;}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26628\" class=\"elementor elementor-26628 elementor-2029 elementor-2029\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ace291 e-flex e-con-boxed e-con e-parent\" data-id=\"8ace291\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bc914e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4bc914e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/tax-audits\/\">Tax audits<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb446c5 elementor-align-right e-transform elementor-invisible elementor-widget elementor-widget-button\" data-id=\"eb446c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/tax-audits\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg id=\"a\" viewBox=\"0 0 62.36 46.26\"><path d=\"m61.77,24.68c.07-.08.14-.16.2-.25.04-.06.06-.12.1-.18.04-.07.08-.15.12-.23.03-.08.05-.16.07-.23.02-.07.05-.13.06-.2.06-.3.06-.61,0-.92-.01-.07-.04-.13-.06-.2-.02-.08-.04-.16-.07-.23-.03-.08-.08-.15-.12-.23-.03-.06-.06-.12-.1-.18-.06-.09-.13-.17-.2-.25-.03-.03-.05-.07-.08-.1l-.02-.02s0,0,0,0L41.44.71c-.46-.48-1.08-.71-1.69-.71s-1.19.22-1.65.67c-.93.91-.95,2.41-.04,3.34l16.34,16.76H2.36c-1.31,0-2.36,1.06-2.36,2.36s1.06,2.36,2.36,2.36h52.03l-16.34,16.76c-.91.93-.89,2.43.04,3.34.93.91,2.42.89,3.34-.04l20.23-20.74s0,0,0,0l.02-.02s.05-.07.08-.1Z\" \/><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637e7bc e-transform elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"637e7bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/tax-audits\/\">\n\t\t\t<svg id=\"a\" viewBox=\"0 0 565.69 565.69\"><polygon points=\"0 565.69 565.69 565.69 565.69 0 0 565.69\" \/><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-26794 jet-equal-columns elementor-dcss-7786426263954387\" data-post-id=\"26794\"><style type=\"text\/css\">:is( .jet-listing-dynamic-post-26794:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426263954387 ) .elementor-element.elementor-element-8ace291{border-color:#475da9;--border-color:#475da9;}:is( .jet-listing-dynamic-post-26794:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426263954387 ) .elementor-element.elementor-element-637e7bc.elementor-view-stacked .elementor-icon{background-color:#475da9;}:is( .jet-listing-dynamic-post-26794:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426263954387 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26794:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426263954387 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon{color:#475da9;border-color:#475da9;}:is( .jet-listing-dynamic-post-26794:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426263954387 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26794:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426263954387 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon svg{fill:#475da9;}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26628\" class=\"elementor elementor-26628 elementor-2029 elementor-2029\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ace291 e-flex e-con-boxed e-con e-parent\" data-id=\"8ace291\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bc914e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4bc914e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/tax-schemes-mdr\/\">Tax Schemes (MDR)<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb446c5 elementor-align-right e-transform elementor-invisible elementor-widget elementor-widget-button\" data-id=\"eb446c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/tax-schemes-mdr\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg id=\"a\" viewBox=\"0 0 62.36 46.26\"><path d=\"m61.77,24.68c.07-.08.14-.16.2-.25.04-.06.06-.12.1-.18.04-.07.08-.15.12-.23.03-.08.05-.16.07-.23.02-.07.05-.13.06-.2.06-.3.06-.61,0-.92-.01-.07-.04-.13-.06-.2-.02-.08-.04-.16-.07-.23-.03-.08-.08-.15-.12-.23-.03-.06-.06-.12-.1-.18-.06-.09-.13-.17-.2-.25-.03-.03-.05-.07-.08-.1l-.02-.02s0,0,0,0L41.44.71c-.46-.48-1.08-.71-1.69-.71s-1.19.22-1.65.67c-.93.91-.95,2.41-.04,3.34l16.34,16.76H2.36c-1.31,0-2.36,1.06-2.36,2.36s1.06,2.36,2.36,2.36h52.03l-16.34,16.76c-.91.93-.89,2.43.04,3.34.93.91,2.42.89,3.34-.04l20.23-20.74s0,0,0,0l.02-.02s.05-.07.08-.1Z\" \/><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637e7bc e-transform elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"637e7bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/tax-schemes-mdr\/\">\n\t\t\t<svg id=\"a\" viewBox=\"0 0 565.69 565.69\"><polygon points=\"0 565.69 565.69 565.69 565.69 0 0 565.69\" \/><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-26801 jet-equal-columns elementor-dcss-7786426280708714\" data-post-id=\"26801\"><style type=\"text\/css\">:is( .jet-listing-dynamic-post-26801:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426280708714 ) .elementor-element.elementor-element-8ace291{border-color:#475da9;--border-color:#475da9;}:is( .jet-listing-dynamic-post-26801:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426280708714 ) .elementor-element.elementor-element-637e7bc.elementor-view-stacked .elementor-icon{background-color:#475da9;}:is( .jet-listing-dynamic-post-26801:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426280708714 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26801:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426280708714 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon{color:#475da9;border-color:#475da9;}:is( .jet-listing-dynamic-post-26801:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426280708714 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26801:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7786426280708714 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon svg{fill:#475da9;}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26628\" class=\"elementor elementor-26628 elementor-2029 elementor-2029\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ace291 e-flex e-con-boxed e-con e-parent\" data-id=\"8ace291\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bc914e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4bc914e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/transfer-pricing\/\">Transfer pricing<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb446c5 elementor-align-right e-transform elementor-invisible elementor-widget elementor-widget-button\" data-id=\"eb446c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/transfer-pricing\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg id=\"a\" viewBox=\"0 0 62.36 46.26\"><path d=\"m61.77,24.68c.07-.08.14-.16.2-.25.04-.06.06-.12.1-.18.04-.07.08-.15.12-.23.03-.08.05-.16.07-.23.02-.07.05-.13.06-.2.06-.3.06-.61,0-.92-.01-.07-.04-.13-.06-.2-.02-.08-.04-.16-.07-.23-.03-.08-.08-.15-.12-.23-.03-.06-.06-.12-.1-.18-.06-.09-.13-.17-.2-.25-.03-.03-.05-.07-.08-.1l-.02-.02s0,0,0,0L41.44.71c-.46-.48-1.08-.71-1.69-.71s-1.19.22-1.65.67c-.93.91-.95,2.41-.04,3.34l16.34,16.76H2.36c-1.31,0-2.36,1.06-2.36,2.36s1.06,2.36,2.36,2.36h52.03l-16.34,16.76c-.91.93-.89,2.43.04,3.34.93.91,2.42.89,3.34-.04l20.23-20.74s0,0,0,0l.02-.02s.05-.07.08-.1Z\" \/><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637e7bc e-transform elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"637e7bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" 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